Ralph Inc. has been manufacturing its own finials for its curtain rods. The company is currently operating at 100% of capacity. Variable manufacturing overhead is charged to production at the rate of 50% of direct labor cost. The direct materials and direct labor cost per unit to make the finals are exist4 and exist6, respectively. Normal production is 70,000 curtain rods per year. A supplier offers to make the finals at a price of exist13.50 per unit. It Ralph Inc. accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the exist50,000 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. (b) Should Ralph Inc. buy the finials