2. ABC Inc. is currently manufacturing a component unit. They are considering outsourcing the part to a supplier for $14 per unit. If the component units are purchased, the company has determined that 50% of the fixed manufacturing overhead is avoidable. The cost per unit of manufacturing the part internally is as follows: Direct Materials Direct Labor Variable Manufacturing OH Fixed Manufacturing OH $4 $3 $3 $6 Assuming the company has excess capacity, what is the incremental net income or net loss from manufacturing (making) 500 units