The management of Shatner Manufacturing Company la trying to decide whether to continue manufacturing a part or to buy it from an outside supplier. The part, called CISCO, la 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, 2020. 18,000 units of CISCO were produced in the Machining Department 2. Variable manufacturing costs applicable to the production of each CISCO unit were: direct materials $5.04, direct labor $4.27, Indirect labor $0.47, utilities $0.41. 3. Flixed manufacturing costs applicable to the production of CISCO were: Costitam Direct Allocated Depreciation $1,900 $900 Property taxes 510 280 Insurance 880 640 $3,290 $1,820 All variable manufacturing and direct Fixed costs will be eliminated if CISCO la purchased. Allocated costs will not be eliminated f CISCO la purchased. So if CISCO la 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 la 581,890. 5. IF CISCO units are purchased, freight and Inspection costs would be $0.35 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 sign preceding the number eg-45 or parentheses eg (45)) Net Income Increase Make CISCO Buy CISCO [Decrease] $ $ Direct material Direct labor Indirect labor U Depreciation Property Insurance Purchase price Freight and Inspection Receiving costs Total annual cost (b) Based on your analyala, what decision should management make? The company should Id Would the decision be different if Shatner Company has the opportunity to produce $3,000 of net Income with the facilities currently being used to manufacture CISCO