Cotton Corp. currently makes 12,900 subcomponents a year in one of its factories. The unit costs to produce are: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total unit cost Per unit $25.00 25.00 14.00 10.ee $74.ee An outside supplier has offered to provide Cotton Corp. With the 12,900 subcomponents at an $76,00 per unit price. Fixed overhead is not avoidable. If Cotton Corp. accepts the outside offer, what will be the effect on short-term profits? no change $129,000 increase $154,800 decrease $82,560 increase