Waterway Inc, has been manufacturing its own shades for its table lamps. The company is currently operating at 100% of capacity, and variable manufacturing overhead is charged to production at the rate of 66% of direct labour costs. The direct materials and direct. labour costs per unit to make the lampshades are $4.90 and $6.00, respectively. Normal production is 49,400 table lamps per year. A supplier offers to make the lampshades at a price of $15.20 per unit. If Waterway inci accepts the supplier s offer, all variabie manufacturing costs will be eliminated, but the $45,100 of fixed manufacturing overhead currently being charged to the lampshades will have to be absorbed by other products. (a) Prepare the incremental analysis for the decision to make or buy the lamphades. (Round anmers to odecimol places, es 5.275. if an amount reduces the net income then enter with a negativesign precedis the numberes 15,000 or paranthesis, es. (I5,000) While alternate approaches are possible. irrelevant fixed costs stiould be inchudad in both options when solving this problem]. Number of units: 49.400 ie Teatbook and Medea