Banderis Corporation manufactures Part costs of producing the part at this level of activity: sx30, Banderis makes 6.000 units of this part each year. Banderis's Accounting Department reports thefollowing Per Unit Direct materials. Direct labor $1.40 $ 2.40 7.20 $3.60 Supervisor's salary Depreciation of special equipment.... Allocated general overhead . $8.90 $4.50 An outside supplier has offered to produce this part and sell i to Banderis for $ 16.10 each. If this offer is accepted, the supervisor's salary and all f the variable costs, including direct labor, can be avoided. The special equipment used to make the part was p general overhead costs would be avoided. overall net operating income? urchased many years ago and has no salvage value or other overhead represents fixed costs of the entire company. If the outside suppliers offer were accepted, only $6,000 of these allocated eris decides to buy part SX30 from the outside supplier rather than to continue making the part, what would be the annual impact on the Banderis's Net operating income would decrease by $3,000 per year