this is one whole question please answer both parts. thank you!

Vaughn Company purchases sails and produces sailboats. It currently produces 1.210 sailboats per year operating at normal capacity, which is about 80% of full capacity. Vaughn purchases sails at $254 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sall would be $93 for direct materials, $87 for direct labor and $90 for overhead. The $20 overhead is based on $78,650 of annual fixed overhead that is allocated usin normal capacity The president of Vaughn has come to you for advice. 'It would cost me $270 to make the sails," she says, "but only $254 to buy them. Should I continue buying them, or have I missed something?" Prepare a per unit analysis of the differential costs. (Enter negative amounts using either a negative sin preceding the numbers 45 or parentheseses (451 Make Sails Buy Sails Net Income Increase (Decrease) Direct material $ Direct labor Variable overhead Purchase price Total unit cost Should Vaughn make or buy the sails? Vaughn should the sails