Schopp Inc. has been manufacturing its own shades for its table lamps. The company is currently operating at 100% of capacity, and variable manufacturing overhead is charged to production at the rate of 60% of direct labor cost. The direct materials and direct labor cost per unit to make the lamp shades are $3.58 and $4.90, respectively. Normal production is 31,600 table lamps per year. A supplier offers to make the lamp shades at a price of $13.50 per unit. If Schopp Inc. accepts the supplier's offer, all variable manufacturing costs will be climinated, but the $43,290 of fixed manufacturing overhead currently being charged to the lamp shades will have to be absorbed by other products. *(a) Prepare the incremental analysis for the decision to make or buy the lamp shades. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Net Income Increase (Decrease) Make Direct materials Direct labor Variable overhead costs Fixed manufacturing costs Purchase price Total annual cost