The management of Cullumber Manufacturing Company is trying to decide whether to continue manufacturing a part or to buy it from an outside supplier. The part, calfed CISCO, is a component of the company's finished product. The following information was collected from the accounting records and production data for the year ending December 31,2022. 1.8. 100 units of CISCO were produeed in the Machining Department: 2 Variable manufacturing costs applicable to the production of each CISCO unit were: direct materials $5.36, direct labor $4.$2, indirect labor $0.42, utilities $0.43. 3. Fixed manufacturing costs applicable to the production of CISCO were. All variable manufacturing and direct fixed costs will be eliminated if CISCO is purchased. Alocated costs will not be eliminated if CISCO is purchased, So if CISCO is purchased, the fixed manufacturing costs allocated to CISCO will have to be atsorbed by other production departments. 4. The lowest quotation for 8,100 cisco units froma supplier is $87.297 5. If CISCO units are purchased, freight and inspection costs would be $0.36 per unit, and recelving coits totaling $1.260 per year (a) Prepare an incremental analysis for CISCO, (Enter negative amounts using either a negative sign preceding the number es -45 or parentheseseg (45)) (b) Based on your analysis, what decision should management make? The company should (c) Would the decision be different if Cullumber Compary has the opportunity to produce $3,000 of net income with the facilities currently being used to manufacture CISCO