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 69% of direct labor cost. The direct materials and direct labor cost per unit to make a paic of finials are $4 and $5, respectively. Normal production is 25,400 curtain rods per year. A supplier offers to make a pair of finials at a price of $13.30 per unit. If Pottery Ranch accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $40.400 of fixed manufacturing overhead currently being charged to the finials wili have to be absorbed by other products. (a) Prepare the incremental analysis for the decision to make or buy the finials. (Enter negative amounts using either a nezative sign preceding the number e.g. 45 or parentheses e.g. (45).) (b) Should Pottery Ranch biny the finials? Pottery Ranch should the finials. (c) Would your answer be dilferent in (b) if the productive capacity releaned by not enaking the finlals could be used to produce inkoinc of $29.390? income would