Cats Company makes 70,000 units per year of a part it uses in the products it manufactures. The unit product cost of this part is computed as follows: An outside supplier has offered to sell the company all of these parts it needs for $48 50 a unit If the part were purchased from the outside supplier, all of the direct labor cost of the part would be avoided $8.20 of the fixed manufacturing overhead cost being allocated to the part would continue even if the part were purchased from the outside supplier This fixed manufacturing overhead cost would be applied to the company's remaining products If the company accepts this offer, the facilities now being used to make the part could be rented to another manufacturer for $273,000 per year If the cats accepts the order, what will the impact on operating income be? What is the maximum amount cats would be willing to pay a supplier to supply all 70,000 units