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, caled CISCO is a component of the company's finished product. The following information was collected from the accounting reconds and production data for the year ending December 31.2020 18.100 units of CISCO were produced in the Machining Department 2. Variable manufacturing costs applicable to the production of each CISCO unit were direct materials $4.58 direct labor $4.22, indirect labor $0-42 uses 50.35 3. Fixed manufacturing costs applicable to the production of CISCO were Cost Item Direct Allocated Depreciation $2,100 5960 Property 490 340 taxes Imurance 930 580 $3.520 $1.880 Allvariable manufacturing and direct food costs will be CISCO is purchased Allocated costs will not be eliminated CISCO is purchased So it CISCO is purchased the fand manufacturing costs allocated to CISCO will have to be absorbed by other production departments 4. The lowest quotation for 8.100 CISCO units from a supplier is $78.273 5. If CISCO units are purchased freight and inspection costs would be $0.35 per unit and receiving costs totaling $1.270 per year would be incurred by the Machining Department (a) Prepare an incremental analysis for CISCO Enter negative amounts using either a negative sign preceding the number eg 45 or parentheses eg (451) 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 $ (b) Based on your analysis, what decision should management The company should Would Would the decision be e Net Income Increase (Decrease po of net income