The manazemant of Shatnar Manufacturing Company is trying to dacide whather to continus manufacturing a part or to buy it from an outside supplier. The part, called ClSCO, is a component of the company's finished product. The following information was collacted from the accounting racords and production data for the yaar anding December 31,2020. 1. 9,000 units of C15CO ware produced in the Machining Department 2. Variable manufacturing costs applicabla to the production of each CISCO unit ware: diract materials $5.23, diract labor $4.71, indiract labor $0.49, utilities $0.39. 3. Fixad manufacturing costs applicabla to the production of ClSCO were: All variable manufacturing and direst foed costs will be sliminated if ClSCO is purchasad. Allocated costs will not be aliminated if CISCO is purchased So if ClSCO is purchased, the food manufacturing costs allocated to ClSCO will have to be absorbed by ather production departments. 4. The lowest quotation for 8,000ClSCO units from a supplier is $86,830. 5. If CISCO units ars purchasad, freight and inspection costs would be $0.39 per unit, and recaiving costs total ing $1,290 par year would be incurred by the Machining Department (a) Prspars an incremental analysis for CISCO. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheser e. (45).J (b) Pased on your analysis, what dacision should managamant make? The companyshauld (c) Would the decision be different if Shatner Company has the opportunity to produce $3,000 of nat income with the facilities currently being used to manufacture CISCO