Bob Corporation is presently making part D1 that is used in one of its products. A total of 17,000 units of this part are produced and used every year. The company's Accounting Department reports the following costs of producing the part at this level of activity: An outside supplier has offered to make and sell the part to the company for $20.80 each. If this offer is accepted, the supervisor's salary and all of the variable costs, including direct labor, can be avoided. The special equipment used to make the management decides to buy part D1 from the outside supplier rather than to continue making the part, what would be the annual impact on the company's overall net operating income? $163,200 $6,800 $6,800 $163,200