3B. Kumara Company manufactures designer clothes for women. Each dress requires five special buttons, which the company has historically produced. The costs of producing one button in- house (based on a maximum capacity of 5,000,000 units per year) are: Direct material $0.05 Direct Labor $0.06 Variable factory overhead $0.08 Fixed factory overhead $0.07 Total Cost $0.26 Fixed factory overhead includes $210,000 of depreciation on equipment for which ther no alternative use and no market value. The balance of the fixed factory overhead pertains to u salary of production supervisor, Jim Norton, Jim has a lifetime employment contract and the si that could be used in another department to replace Ted Ashton. Ted draws a salary of $90,000 per year but is due to retire from the company. Anthony Co, recently approached Kumara Co. with an offer to supply all required butte for $0.19 per unit. Anticipated sales demand for the coming year will require 5,000,000 button If outsourced, Kumara Co. will incur an additional $25,000 to transport the buttons to its ware house. What will be the net effect on corporate profit if Kumara Co. decides to outsource the b tons to Anthony Co