Saloty First makes downhill ski equipment. Assume that Atomic has offered to produce ski poles for Safety First for \$21 per pair, Safoty First needs te0, Coo pais of poles per period. Satety First can only avoid $140,000 of fixed costs if it outsources; the remaining fixed costs are unavoidable. Safety Fint currentiy has the following costs at a production level of 180,000 pairs of poles Ea (Cick the icon to view the table.) 1. Should Safety First outsource ski pole production if the next best use of the freed capacity is to leave it idle? What effect will outsourcing have on Silety First's operating income? 2. If the freed capacity could be used to produce ski boots that would provide $1,108,000 of operating income, should Safety First outsource ski polo produchion? Data table First for \$21 p sts are unavoic it idle? What eff hoome, should Sa heses in the Differei 1. Should Safety First outsource ski pole production if the next best use of the freed capacity is to leave it idle? What effect will outsourcing have on Safety Firsts operating income? Begin by preparing the incremental analysis for outsourcing decision. (Use a pinus sign or parentheses in the Diflerence column if the cost to make exceeds ife cost to outscurce.) Safety First outsource production because its operating income would 2. It the frned capacity could be used to produce ski boots that would provide $1,108,000 of operating income, should Safely First outsource ske pole production? 2. If the freed capacity could be used to produce ski boots that would provido $1,108,000 of operating incorne, should Safecy First outsource ski poto production? Begin by preparing the incremental analysis for outsourcing decision if the freod capacity could be used to produce ski bools that would provide 51,10B,000 of operating income. (Complete all input fields. Enter a " 0 " for any zero batances Use a minus sign or parentheses in the Diffarence column if the cost to make. exceeds the cost to outsource.)