all one question need the correct answer and as soon as possible

Sheridan 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 51% 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 31,700 curtain rods per year. A supplier offers to make a pair of finials at a price of $13.05 per unit. If Sheridan accepts the supplier' offer, all variable manufacturing costs will be eliminated, but the $46,900 of fixed manufacturing everhead 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 negathe amounts using either a negative sign preceding the number es -45 or parentheseses. (45)) Should Sheridan buy the finials? , Sheridan should the finials. (c) Would your arswer be different in (b) if the productive capacity released by not making the finials could be used to produce income of 553.850? income would bys