A company produces 300 microwave ovens per month, each of which includes one electrical circuit. The company currently manufactures the circuits in - house but is considering outsourcing the circuits at a contract cost of $30 each. Currently, the cost of producing circuits in - house includes variable costs of \$24 per circuit and fixed costs of $6,000 per month. Assume the fixed costs are unavoidable but that company could employ the vacated premises to earn rental income of $2,200 per month. If the company outsources, monthly operating income will