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 66% 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 production is 211.400 curtain rods per year A supplier offers to make a pair of finials at a price of $13.35 per unit. If Pottery Ranch accepts the supplier's offer, all variable manufacturing costs will be eliminated but the $45,900 of foxed manufacturing overhead currently being charged to the finials wit have to be absorbed by other products fal Prepare the incremental analysis for the decision to make or buy the finals (Enter negative amounts using either a negative sign preceding the number es 45 or parentheses eg (453) Direct materials Direct labor Variable overhead costs Fixed manufacturing costs Purchase price Total annual cost Make Buy Net Income Increase (Decrease) $