I already have Answer A AND B PLEASE READ THIS AND HELP ME UNDERSTAND C$.$ This is my third time having to resubmit this question because no one is answering my question properly or showing how to fill out question C

Pharoah 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 $57\%$ 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 $35,000$ curtain rods per year.

A supplier offers to make a pair of finials at a price of $$12\mathrm{.}80$ per unit. If Pharoah Ranch accepts the supplier's offer, all variable

manufacturing costs will be eliminated, but the $$46,700$ of fixed manufacturing overhead currently being charged to the finials will

have to be absorbed by other products.

$($b$)$

Should Pharoah Ranch buy the finials?

No $vv,$ Pharoah Ranch should

the finials.

$($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

$$39,800?$ Prepare the incremental analysis to show the result.