Bonita Industries produces 5000 units of part A12E. The following costs were incurred at that level of production: Direct materials Direct labor $51000 155000 Variable overhead 79000 Fixed overhead 174000 If Bonita buys the part from an outside supplier, $58000 of the fixed overhead is avoidable. If the outside supplier offers a unit price of $78, net income will increase (decrease) by $(105000). $(47000). $158000. $76000.