Prepare the incrementaranalysis for the decision to make or buy theninials. Itenter negatwe amounts using either anegotive sign preceding the number es -45 or parentheses es. (45).] and variable manufacturing overhead is charged to production at the rate of 54% of direct labor cost. The direct materials and direct tabor cost per unit to make a pair of finials are $4 and $5, respectively. Normat production is 25.100 curtain rods per year. A supplier offers to make a pair of finials at a price of $13,45 per unit, If Pottery Ranch accepts the supplier's offer, all variabie manufacturing costs will be eliminated, but the $45,300 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 buy the finials: (Enter negative omounts using either a negative sign precedirs the number es. 45 or parentheses es. (45).) Should Pottery Ranch buy the finials? Pottery Ranchshould the finials. (c) Would your answer be different in (b) if the productive capacity released ty not making the funials could be used to produce income of \$51.925? income would bys