(a) Prepare the incremental analysis for the decision to make or buy the finials. (Enter negative amounts using either a negative sign preceding the number eg-45 or parentheses e.g. (45).) Direct materials Direct labor Variable overhead costs Fixed manufacturing costs Purchase price Total annual cost (b) Should Pottery Ranch buy the finials? Make Buy $ No Pottery Ranch should not buy the finials. Net Income Increase (Decrease) (c) Would your answer be different in (b) if the productive capacity released by not making the finials could be used to produce income of $53,850? Yes income would increase by $