A Company makes part A to be used in the production of its product. The costs of producing Part A internally annually are as follows: 10,000 units Direct materials Direct labour Variable factory overhead Fixed factory overhead $100,000 30,000 35,000 65,000 The Company has the opportunity to buy Part A from an outside supplier for $15 each. If they buy the part, there would be no other use for the production facilities and total fixed factory overhead costs would not change. Required: Calculate the increase or decrease in profits if the outside supplier's offer is accepted. Should the supplier's offer be accepted