Sunland Company purchases sails and produces sailboats. It currently produces 1,290 sailboats per year, operating at normal capacity, which is about 80% of full capacity. Sunland purchases sails at $260 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sail would be $96 for direct materials, $88 for direct labor, and $90 for total manufacturing overhead. The $90 total manufacturing overhead includes $78,690 of annual fixed overhead that is allocated using normal capacity. The president of Sunland has come to you for advice. "It would cost me $274 to make the sails," she says, "but only $260 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 parentheseseg. (45).) Should Sunland make or buy the sails? Sunland should the sails. Attempts: unlimited (b) If Sunland suddenly finds an opportunity to rent out the unused capacity of its factory for $77,600 per year, would your answer to part (a) change? . This is because the net income will by $