the following 2 questions

The management of Borealis Manufacturing Company is trying to decide whether to continue manufacturing a part or to buy it from an outside supplier. The part, called WISCO, is a component of the company's nished product. The following information was collected from the accounting records and production data for the year ending December 31, 2020: 1. The machining department produced 7,700 units oleSCO during the year. Variable manufacturing costs applicable to the production of each WISCO unit were direct materials $4.70, direct labour $4.30, indirect labour $0.42, and utilities $0.33. 3. Fixed manufacturing costs applicable to the production of WISCO were as follows: Depreciation $2,050 $890 Property taxes 540 145 Insurance 915 585 $3,505 $1,620 The company will eliminate all variable manufacturing and direct xed costs if it purchases WISCO. Allocated costs will have to be absorbed by other production departments. 4. The lowest quotation for 7,700 WISCO units from a supplier is $75,400. 5. IfWISCO units are purchased, freight and inspection costs would be $0.41 per unit, and the machining department would incur receiving costs totalling $1,260 per year. Prepare an incremental analysis for WISCO. (if an amount reduces the net income then enter with a negative sign preceding the number, e.g.- 15,000 or parenthesis, eg. (15,000).) Total annual cost $ $ $