Riggs Company purchases sails and produces as it currently produces 1.250 sailboats per year, operating at normal capacity, which is about 80% oftul capacity, Riggs purchases sails at $262 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sall would be $94.17 for direct materials, $84.43 for direct labor, and $90 for overhead. The $90 overhead includes $78,100 of annual ved overhead that is located using normal capacity. The president of Riggs has come to you for advice. "It would cost me $250.50 to make the said she says, "but only $252 to buy them. Should I continue buying them, or havet missed something? Your answer is partially correct. Try again decimal Enh Prepare a per unit analysis of the differential costs (Round answers to number 45 or parentheses (45).) Net Income Increase (Decrease) Make Sails Bury Sails Direct material Direct labor Variable overhead purchase price Total unit cost