12 Current Attempt in Progress Wildhorse Ranch Inc. has been manufacturing its own finials for its curtain rods. The company is currently operating at 100% of capacity and variable manufacturing overhead is charged to production at the rate of 65% of direct labor cost. The direct materials and direct labor cost per unit to make a pair of finials are $4 and 85, respectively. Normal production is 29.700 curtain rods per year. A supplier offers to make a pair of finials at a price of $13.05 per unit. If Wildhorse Ranch accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $43.000 of fixed manufacturing overhead currently being charged to the finials will have to be absorbed by other products, Prepare the incremental analysis for the decision to make or buy the finials. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses eg. (45).) Net Income Increase (Decrease) Make Buy $ Direct materials Direct labor HS