48. Bryon Industries manufactures 20,000 components per year. The manufacturing cost of the components was determined as follows: Direct materials $100,000 Direct labor 160.000 Variable manufacturing overhead 60.000 Fixed manufacturing overhead 80.000 An outside supplier has offered to sell the component for $17. If Bryon purchases the component from the outside supplier, the manufacturing facilities would be unused and could be rented out for $10,000. If Bryon purchases the component from the supplier instead of manufacturing it, the effect on income would be: A. a $70,000 increase. B. a $50,000 decrease. C. a $10,000 decrease. D. a $30,000 increase