BEN Products manufacture 40000 units of part X-6 each year for use on its production line. At this level of activity, the cost per unit for part X-6 is as follows: Direct materials $ 4.00 Direct labor 12.00 Variable manufacturing overhead 3.00 Fixed manufacturing overhead 10.00 Total cost per part 29.00 An outside supplier has offered to sell 40,000 units of part X-6 each year to Ben Products for $ 25 per part. If Ben Products accepts this offer, the facilities now being used to manufacture part X-6 could be rented to another company at an annual rental of $50,000. However, Ben Products has determined that one half of the fixed manufacturing overhead being applied to part X-6 would continue even if part X-6 were purchased from the outside supplier. Required: Prepare computations showing how much profits will increase or decrease