Pottery Ranch lnc. has been manufacturing its own finlals 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 69% of direct labor cost. The direct materials and direct labor cost per unit to make a pair of finlals are $4 and $5, respectively. Normal production is 26,600 curtain rods per year. A supplier offers to make a pair of finials 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 $45,100 of fixed manufacturing overhead currently being charged to the finials will have to be absorbed by other products. (a) Prepare the incremental analysis for the decision to make or bery the finials. (Enter negotive amounts using either a negotive sign preceding the number es. 45 or parentheses es. (45)) Should Pottery Ranch buy the finials? Pottery Ranch should the fintals. (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 $30,110