Current Attempt in Progress Your answer is partially correct. Pottery Ranch Inc. has been manufacturing its own and variable manufacturing overhead is charged to labor cost per unit to make a pair of finials are $4 ar A supplier offers to make a pair of finials at a price manufacturing costs will be eliminated, but the $43 have to be absorbed by other products. (a) Prepare the incremental analysis for the decision to the number eg.-45 or parentheses e.g. (45).) Make Direct materials $ 12