A company presently manufactures and assembles all parts for its toy truck product. Another toy company has offered to sell the parts for $3.00 per truck. If the company buys the truck parts instead of making them, the space used in producing the parts could be used for a new toy monster, which is scheduled to begin production next year. If the company continues to produce the parts, it will have to lease space in an adjacent building for $20,000 per year to produce the parts for the new toy monster. Cost information related to the production of the toy truck parts: Cost per unit Direct materials 1.20 Direct labor 0.40 $ Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing costs 0.30 0.20 $ 2.10 The marketing department estimated that sales for the toy truck will be approximately 15,000 units per year for the next three years. The fixed manufacturing overhead is indirect and will still be incurred regardless of what decision is made. How much will overall annual net income change if this company decides to buy the parts