3. Bronson Corporation incurs the following annual costs in producing 30, 000 video cards for computers :" Direct materials $ 60,000 Direct labor 100, 000 Variable manufacturing overhead 80, 000 Fixed manufacturing overhead 90,000 Total manufacturing costs $330,000 However , if Bronson purchases the video cards from another company at a price of $ 10 , what is the incremental increase ( decrease ) in net income ?" ( $ 90 , 000 ) $ 60 , 000 C . ( $ 60 , 000 ) $30, 000