18 Fornelli, Inc. can produce 100 units of a component part with the following costs: Direct Materials 15,000 Direct Labor 5500 Variable Overhead 160% Fixed Overhead 11000 It Fornelli: Inc. can purchase the units externally for40:000, by what amountwill its total costs change? Select one alternative: C:- An increase of 8,500 C: An increase of 40,000 {:23 An increase of 2,500 221- A decrease of1'l:000 Reset