variable manufacturing overhead is charged to production at the rate of 61% of direct labor cost. The direct materials and direct labor cost per unit to make a pair of finials are $4 and $5, respectively. Normal production is 32,300 curtain rods per year. A supplier offers to make a pair of finials at a price of $12.90 per unit. If Ivanhoe accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $46,500 of fixed manufacturing overhead currently being charged to the finials will have to be absorbed by other products. (a) Prepare the incremental analysis for the decision to make or buy the finials. (Enter negotive amounts using either a negotive sign preceding the number es. -45 or parentheseses. (45)) Prepare the incremental analysis for the decision to make or buy the finials. (Enter negative amounts using either a negotive sign preceding the number e g. -45 or parentheses e. (45).)