Pottery Ranch Inc. has been manufacturing its own nnials 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 51% of direct labor cost The direct materials and direct labor cost per unit to make a pair of finials are $3.74 and 54.69, respectively. Normal production is 31,700 curtain rods per year A supplier offers to make a pair of finials at a price of $13.04 per unit. If Pottery Ranch accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $46,900 of fixed manufacturing overhead currently being charged to the finials wll have to he absorhed by other products Prepare an incremental analysis to decide if Pottery Ranch should buy the finials. (Round answers to 0 decimal places, e.g. 1250. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net Income Increase (Decrease) Make Buy Direct maternals 118558 118558 Direct labor 148673 148673 Variable overhead costs Fixed manufacturing costs 46900 46900 Purchase price 413368 Total annual cost Should Pottery Ranch buy the finials? Pottery Ranch should, not buy : the finials would your answer be different in (b) if the productive capacity released by not making the finials could be used to produce income of76,6147 by income would, increase