Riggs 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. Riggs purchases sails at $258 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sail would be $98 for direct materials, $81 for direct labor, and $90 for overhead. The $90 overhead is based on $78,720 of annual fixed overhead that is allocated using normal capacity. The president of Riggs has come to you for advice. "It would cost me $269 to make the sails," she says, "but only $258 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 sign preceding the number eg-45 or parentheses eg. (45)) Make Sails Direct material $ Direct labor Variable 69 Buy Sails S Net Income Increase (Decrease) overhead Purchase price Total unit cost $ S S Should Riggs make or buy the sails? Riggs should eTextbook and Media the sails.