Sunland Company purchases sails and produces sailboats. It currently produces 1.280 sailboats per year, operating at normal capacity, which is about 80% of full capacity. Sunland purchases sails at $255 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sail would be $97 for direct materials, $87 for direct labor, and $90 for overhead. The $90 overhead is based on $78,080 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 $255 to buy them. Should I continue buying themor have I missed something?" Prepare a per unit analysis of the diffrential costs. (Enter negative amounts using either a negative sign preceding the number eg -45 or parentheses es. (45)) Net Income Increase (Decrease) Make Sails Buy Sails Direct material $ Direct labor Variable overhead Purchase price $ Total unit cost $ Should Sunland make or buy the sails? Sunland should the sails. cTextbook and Media if Sunland suddenly finds an opportunity to rent out the unused capacity of its factory for $77.900 per year, would your answer to part(a) change? This is because the net income will by s