Pottery Ranch lne. has been marulacturing its own finials for its curtain rodj. The company currently operating at toox of capucity, and variable manufacturing ovethead is charged to production at the rate of 54% of direct libor cost. The direct materials and diecoct labor cost per wil to mahe a pair of finials are $4 and 55 , respectively. Normal production is 25,100 cirtain rods per year. A supplier offers to make a pair of finials at a price of $1275 per unit. it Pottery Ranch accepts the supplier's olfer. alivariable manufacturing costs will be eliminated. but tho St4. Ec0 of fiocd manulacturing overhead currently being charged to the finials willive to be abrorbed by other products. (a) (b) Should Pottery Ranch buy the finials? Pottery Ranch should the finials (c) Would your answer be diff ent in (b) if the productive capacity released by not making the finials could be used to produce income of $34,355 ? , income would bys