Really need help!

Pottery Ranch Inc. has been manufacturing its own finials 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 63% of direct labor cost. The direct materials and direct labor cost per unit to make a pair of finials are $4 and $5, respectively. Normal production is 32.100 curtain rods per year. A supplier offers to make a pair of finials at a price of $13.35 per unit. If Pottery Ranch accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $49.400 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 amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (451) Net Income Increase (Decrease) Make Buy $ Direct materials 128400 i i 128400 160500 Direct labor i i 160500 101115 i 101115 Variable overhead costs Fixed manufacturing costs 428535 428535 Purchase price Tetanolnict $ $ 390015 428535 38520 160500 100500 101115 101115 Direct labor Variable overhead costs Fixed manufacturing costs Purchase price 428535 i -428535 $ 428535 38520 $ Total annual cost 390015 (b) Should Pottery Ranch buy the hnials? No Pottery Ranch should not buy 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 $44.920? Yes 44920 income would increase by s