Pottery Ranch Inc. has been manufacturing its own finials for its curtain rods. The company is currently operating at 100% of cap. and variable manufacturing overhead is charged to production at the rate of 54% of direct labor cost. The direct materials and di labor cost per unit to make a pair of finials are $4 and $5, respectively. Normal production is 25,100 curtain rods per year. A supplier offers to make a pair of finials at a price of $12.75 per unit. If Pottery Ranch accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $44,800 of fixed manufacturing overhead currently being charged to the finials w 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 negative sign pred the number e.g. -45 or parentheses e.g. (45).) Make Direct materials $ Direct labor Variable overhead costs Fixed manufacturing costs Purchase price Buy Net Income Increase (Decrease) $ $ Total annual cost $ $