The management of Shatner Manufacturing Company is trying to decide whether to continue manufacturing a part or to buy it from an outside supplier. The part, called CISCO, sa component of the company's finished product The following information was collected from the accounting records and production data for the year ending December 21, 2020, 1.8.000 units of CISCO wars produced in the Machining Department. 2. Variable manufacturing costs applicable to the production of each CISCO unit were: direct materias $5.30, direct labor $469, indirect labor S0.45, utilities 50.44 3. Faced manufacturing costs applicable to the production of Cisco were: Cost Item Direct Allocated Depreciation $2,000 SBBO Property taxes 510 410 Insurance 900 610 $2,410 $1,900 Al variable manufacturing and direct xad costs will be eliminated if CISCO is purchased. Allocated costs will not be eliminated it CISCO is purchases. So if CISCO s purchased the fixed manufacturing costs allocated to CISCO will have to be absorbed by other production departments 4. The lowest quotation for 2,000 CISCO units from a suppbar is $87.590. 5.1FCISCO units are purchased, freight and inspection costs would be $0.36 per unit and receiving costs totaling $1,200 per year would be incurred by the Machining Department la Prepare an incremental analysis for Cisco. (Enter negative amounts using either a negative sign preceding the number ef-45 or parentheseseg. (450 Net Income Increase (Decrease Make CISCO Buy CISCO Direct material $ Direct labor Indirect labor Utilities Depreciation Property taxes Insurance Purchase price Freight and inspection Receiving costs Total annual cost S b Based on your analysis, what decision should management maks? The company should