Concord Corporation has the following costs when producing 100000 units: Variable costs $600000 Fixed costs 900000 An outside supplier has offered to make the item at $4.50 a unit. If the decision is made to purchase the item outside, current production facilities could be leased to another company for $163000. The net increase (decrease) in the net income of accepting the suppliers offer is Entry field with incorrect answer $(13000). $287000. $848000. $313000.