Adnan Co. produces 5,000 units of part A12E. The following costs were incurred for that level of production Direct materials $55,000 Direct labor $160,000 Variable overhead $75,000 Fixed overhead $ 175,000 If Adnan buys the part from an outside supplier, $40,000 of the fixed overhead is avoidable. If the outside supplier offers a unit price of $68, net income will increase (decrease) by Select one: Oa. $(10,000). O b. $(50,000). O c. $85,000. O d. $125,000.