Pottery 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 $69\%$ 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 $26,600$ curtain rods per year. A supplier offers to make a pair of finials at a price of $$13\mathrm{.}30$ per unit. If Pottery Ranch accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $$45,100$ of fixed manufacturing overhead 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. $($b$)$ Should Pottery Ranch buy the finials? $($c$)$ would your answer be different in $($b$)$ if the productive capacity released by nit making the finials could be used to produce income of $$30,110$