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 54% of direct labor cost. The direct materials and direct labor cost per unit to make a pair of finials are $4 and $5, respectively. Normal production is 26,000 curtain rods per year. A supplier offers to make a pair of fonals 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 $46,700 of fixed manufacturing overhead currently being charged to the finials will have to be absorbed by other products (a) Prepare the incremental analyis for the decision to make or buy the finials. (Enter nesative amounts using either a negative sign preceding the number es -45 or parentheies es. (45)) Should Pottery Ranch tuy the finials? Pottery Ranch should the frnials: (c) 54,709