Pottery Ranch inc has been manufocturingits own finiak for its curtain rods. The compacy is currently operating at 10056 of capacity. and variablemanufacturing overhead is charced to productionat the rate of 61W of direct labor cost. The direct materials and direct laborcost per unit to make a pair of finials are $4 and $5, respectively. Normal production is 26,400 curtain rods per sear. A supplier offers tomake a pair of tinialsat a grice of $13.45 per unit. If Potiery Ranch accepts the supplier sotfer, all varisble manufacturing costs will be eliminated, but the $40,400 of foxed manufgcturing overhead currently bein charged to the frizas will heve to be absorbed by other products. (a) Prepare the incremental analysis for the decision to make or buy the finialk, (Enter negative amounts using either a negotive sian precedins the number es, 45 or porentheses ey (45)) (b) Should Pottery Ranch buy the finials? Pottery Ranchshould the finials. (c) Would your answer be different in (b) if the productive capacity released by not making the finials could be used to produce income of 543.960 ? income would by $