Colorado Co. produces 5300 units of part Alpha-E for use in one its products. The following costs are incurred at that level of production: Direct materials $ 54000 Direct labor 160000 Variable overhead 83000 Fixed overhead 190000 If Colorado buys the part from an outside supplier, $42000 of the xed overhead is avoidable. The outside supplier has offered to sell the units at $61 per unit. The increase (decrease) in net income from purchasing the part from the outside supplier would be 0 $37300 increase 0 $38300 decrease O $15700 increase 0 $15700 decrease