Corvette Incorporated is presently making part 245 that is used in one of its products. A total of 5,000 units of this part are produced and used every year. The company's Accounting Department reports the following costs of producing the part at this level of activity: An outside supplier has offered to make and sell the part to the company for $24.10 each. If this offer is accepted, the supervisor's salary and all of the variable costs can be avoided. The special equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fored costs of the entire company, none of which would be avolded if the part were purchased instead of produced internally. If management decides to buy part 245 from the outside supplier rather than to continue making the part, what would be the annuat impact on the company's overall net operating income? Increase by $36,000 per year decrease by $34,000 per year decrease by $36,000 per year Increase by $34,000 per year