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, is a component of the company's finished product The following information was collected from the accounting records and production data for the perending December 31, 2020 1.8,000 units of CISCO were produced in the Machining Department. 2 Variable manufacturing costs applicable to the production of each CISCO unit were direct materials 55.04, direct labor $427, Indirect latior 0.47lutis 5001 3. Fwd manufacturing costs applicable to the production of CISCO were Costiem Direct Allocated Duration 51.900 5200 Property 5320 All variable manufacturing and direct fixed costs will be eliminated if Cisco is purchased. Allocated costs will not be eliminated it CISCO is purchased. So it CISCO is purchased the fixed manufacturing costs allocated to Cisco will have to be absorbed by other production departments, 4. The lowest quotation for 8,000 CISCO units from a supplier is $82,890. 5.16 CISCO units are purchased. freight and inspection costs would be 50.35 per unit and receiving costs totaling $ 1.260 per year would be incurred by the Machining Department (a) Prepare an incremental analysis for CISCO. (Enter negative amounts using either a negative sin preceding the numbers-450 pareritheses eg. (457) Net Income Increase (Decrease) Make CISCO Buy CISCO $ Direct material $ Direct labor Indirect labor Utilities Depreciation Property taxes Insurance Purchase price Insurance Purchase price Freight and inspection Receiving costs Total annual cost 5 5 (b) Based on your analysis, what decision should management make? The company should