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 finials are $ 4 and 55, respectively. Normal productions 33.300 curtain rods per year. A supplier offers to make a pair of finials at a price of $ 12.90 per unit. Pottery Ranch accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $ 49,200 of fixed manufacturing overhead currently being charged to the finals will have to be absorbed by other products. (a) Prepare the incremental analysis for the decision to make or buy the finlats. (Enter negative amounts using either a negative sin precedinis the number es 45 or parentheses es (451) Make Buy Net Income Increase (Decrease) Direct materials $ Direct labor Variable overhead costs Fixed manufacturing costs Purchase price Total annual cost $ (b) Should Pottery Ranch buy the finals? Pottery Ranch should the finals c) Would your answer be different in their the productive capacity released try not taking the folle could be used to produce income of 535 1057 income would