11. Given: A company expects to manufacture 12,000 small medical devices next year and sell them to customers for $90.00 per unit. The costs to produce these devices are estimated to include $240,000 in total variable costs and $216,000 in total fixed costs. An outside firm has offered to produce all 12,000 devices for a total of $279,600. Twenty-five percent of the fixed costs would be eliminated if the outsourcing option is taken. The volume of devices produced and sold and the revenue per unit is expected to be the same regardless of the outsourcing decision. 2 Required: Assuming the company outsources the production of the components, what is the financial impact (i.e., change in operating income) in dollars of accepting the outsourcing offer? In addition, in your answer make sure to indicate whether the financial impact would be an increase or decrease in the company's operating income