Please answer the white blanks from the second picture. A lot of the numbers have already been filled in.

Riggs Company purchases sails and produces sailboats. It currently produces 1,300 sailboats per year, operating at normal capacity. which is about 80% of full capacity. Riggs purchases sails at $261 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sail would be $90 for direct materials, $88 for direct labor, and $90 for overhead. The $90 overhead is based on $78,000 of annual fixed overhead that is allocated using normal capacity. The president of Riggs has come to you for advice. "It would cost me $268 to make the sails, she says, "but only $261 to buy them. Should I continue buying them, or have I missed something?" (a) Your answer is partially correct. Prepare a per unit analysis of the differential costs. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45).) Make Sails Buy Sails Net Income Increase (Decrease) Direct material $ 90 $ 90 Direct labor Variable overhead Purchase price 30 30 0 261 i 261 Total unit cost $ 261