A company has the following costs when producing 100,000 units: Variable costs $1,200,000 Fixed costs $1,800,000 An outside supplier has offered to make the item at $9.00 a unit. If the decision is made to purchase the item outside, current production facilities could be leased to another company for $330,000. The net increase (decrease) in the net income of accepting the suppliers offer is a. $570,000. b. $630,000. c. $(30,000). d. $1,680,000.