Question 3 of 5 -13 View Policies Current Attempt in Progress Crane Company purchases sails and produces sailboats. It currently produces 1.230 sailboats per year, operating at normal capacity which is about 80% of full capacity Crane purchases sis at $261 cach, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sal would be $ 100 for direct materials, $ 87 for direct labor and $ 90 for total manufacturing overhead. The $ 90 total manufacturing overhead includes $ 78,720 of annual foued overhead that is allocated using normal capacity The president of Crane los come to you for advice. "It would cost me 5 277 to make the salls the says. "but only $ 261 to buy them Should I continue buying them, or have I missed something (a) Prepare a per unit analysis of the differential costs (Enter negative amounts using either a negative si preceding the numbers 45 or parentheses (451) Make Sails Buy Sails Net Income Increase Decrease) Direct material Direct labor Variable overhead Purchase price Prepare a per unit analysis of the differential costs. (Enter negative amounts using either a negative sin preceding the number es 45 or parentheses es (451) Make Sails Buy Sails Net Income Increase (Decrease) Direct material $ Direct labor Variable overhead Purchase price Total unit cost Should Crane make or buy the salls? Crane should the sails Tech