Aircraft Products, a manufacturer of aircraft landing gear, makes 2,700 units each year of a special valve used in assembling one of its products. The unit cost of producing this valve includes variable costs of $63 and fixed costs of $55. The valves could be purchased from an outside supplier at $70 each. If the valve were purchased from the outside supplier, 40% of the total fixed costs incurred in producing this valve could be eliminated. Buying the valves from the outside supplier instead of making them would cause the company's operating income to: Multiple Choice Decrease by $70,200. Increase by $40,500. Decrease by $40,500. Increase by $70,200