Company Y currently produces and sells 50,000 units per month of Product L, and units of Product L sell for $5 each. The production costs for this 50,000 units per month of Product L are given below: Direct Materials $100,000 Direct Labor $50,000 Variable MOH $25,000 Fixed MOH $25,000 In addition to Product L's production costs, selling and administrative costs for Product Lamount to $0.10 per unit and $10,000 per month Offer Inc, recently proposed that they would be willing to manufacture and ship 50,000 units of Product L to Company Y for $3,50 per unit. If Company Y accepts Offer Inc's offer, then they would avoid 50% of their Fixed MOH costs. How much is the income impact of Company Y accepting Offer Inc's offer? Which of the following cost or revenue items will ALWAYS be irrelevant in a decision to continue producing units to be sold versus buying the units that will be sold