Pottery Ranch Inc. has been manufacturing its own finials for its curtain rods. The company is currently operating at 100% of capacity and variable manufacturing overhead is charged to production at the rate of 61% of direct labor cost. The direct materials and direct labor cost per unit to make a pair of firials are $A and $5, respectively. Normal production is 26,400 curtain rods per year. A supplier offers to make a pair of finlats at a price of $13.45 per unit, If Pottery Ranch accepts the supplier's offer, all variable manufacturing costs will be eliminatert, but the $40.400 al fixed manufacturing overhead currently being charged to the finals will have to be absorbed by other products Prepare the incremental analysis for the dechion to make or buy the finale. Eniter regate amounts together or negative sky preceding the number 45 or parentheses (451 Net Income Increase Decrease Make Buy Direct materials Direct labor Variable overhead costs Freedman 3 5 7 7 O u t Y w e K C S d f 09