The management of Shatner Manufacturing Company is trying to decide whether to continue manufacturing a part or to bey it from an outside supplier. The part, called CISCO. is a component of the compary's finished product The following information was collected from the accounting records and production data for the year end ing December 31,2020. 1. B,100 units of ClSCO were produced in the Machining Department. 2. Variable manulacturing costs apolicable to the production of each CISCO unit were. difect muterials $4.51. direct labor $4.74, indirect labor $0.42, utilities $0.37. 3. Fived manufacturing costs applicable to the production of CISCO were. Ali variable manufacturing and direct fixed costs will be eliminated if CISCO is purchased. Allocated 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 absorbed by other production departments. 4. The lowest quotation for 8,100CISCO units from a supplier is $81,698, 5. If CISCO units are purchased, freight and inspection costs would be $0.36 per unit, and receiving costs totaling $1,300 per year would be incurred by the Machining Department. (a) Prepare an incremental analynis for CISCO. (Enter nezotive amounts using either a negotive sign preceding the number es. 45 of parentheses e.J. (45).) (b) Based on your analysis, what decision should management make? (c) Would the decision be different if Shatner Company has the opportunity to produce $3,000 of net incorne with the facilities currently being used to manufacture CISCO