Concierge Industries manufactures 10.000 components per year. The manufacturing cost of the components was determined as follows: Direct materials $ 75.000 Direct labor 120,000 Variable manufacturing overhead 45,000 Fixed manufacturing overhead 60.000 Total $300,000 An outside supplier has offered to sell the component for $11.25 Concierge Industries can rent its used manufacturing facilities for $45,000 if it purchases the component from the outside supplier What is the effect on income if Concierge purchases the component from the outside supplier? $225,000 decrease $135,000 increase $195,000 increase $165,000 decrease