Themanagement of Blossom 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 year ending December 31,2022. 1.7,900 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 $4.51, indirect labor $0.45, utilities $0.41. 3. Fixed manufacturing costs applicable to the production of CISCO were All variable manufacturing and direct foxed costs will be eliminated if CISCO is purchased. Allocated costs will not be eliminated if CISCO is purchased. So if CISCO is purchased, the fored manufacturing costs allocated to CISCO will have to be absorbed by other production departments. 4. The lowest quotation for 7,900CISCO units from a supplier is $78,853, 5. If CISCO units are pulshased, freight and inspection costs would be $0.38 per unit, and receiving costs totaling $1,260 per year would beincurred by the Machining Department. (a) PrLpare an incremental analysis for CISCO, (Enter negotive amounts uxing either a neyative sign preceding the number es -45 or parentheseseg. (45)