The management of Shatner Manufacturing Company a trying to decide whether to continue manufacturing a part or to toy it from an outside supplier. The part, caned 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, 2017. 8.000 units of CISCO were produced in the Machining Department. Variable manufacturing costs applicable to the production of each CISCO unit were: direct materials $4.61, direct labor 14.48, indirect labor 40.4B, utilities 40.41. Fixed manufacturing costs applicable to the production of CISCO were: Ml variable manufacturing and direct fixed costs nil be eliminated if CISCO is purchased. Allocated costs will have to be absorbed by other production departments, The lowest quotation for 8, 000 CISCO units from a supplier is 480, 520. It CISCO units are purchased, freight and inspection costs would be 40.3S per unit, and receiving costs totaling 41.280 per year would be incurred by the Machining Department, Prepare an incremental analysis for CISCO. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)