Bonita Industries incurred the following costs to produce 100000 units: Variable costs $540000 Fixed costs 900000 An outside supplier has offered to make the item at $5.00 a unit. If the decision is made to purchase the item outside, current production facilities could be leased to another company for $166000. No fixed costs are avoidable. The net increase (decrease) in the net income as a result of accepting the supplier's offer is $(126000).$956000.$234000.$206000