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Riggs Company purchases sails and produces sailboats. It currently produces 1,200 sailboats per year, operating at normal capacity. which is about 80% of full capacity. Riggs purchases sails at $257 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sail would be $94 for direct materials, $86 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 $270 to make the sails," she says, "but only $257 to buy them. Should I continue buying them, or have I missed something? Prepare a per unit analysis of the differential costs. (Enter negative amounts using either a negative sign preceding the numbereg.-45 or parentheses eg (450) Net Income Increase (Decrease) Make Sails Buy Sails Direct material $ $ Direct labor Variable overhead Purchase price Total unit cost $ Should Riggs make or buy the sails? Riggs should the sails eTextbook and Media If Riges suddenly finds an opportunity to rent out the unused capacity of its factory for $77.300 per year, would your answer to part(a) change? This is because the net income will by