Cotton Corp. currently makes 13,400 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 $23.00 25.00 16.00 11.00 $75.00 An outside supplier has offered to provide Cotton Corp. with the 13,400 subcomponents at an $80.00 per unit price. Fixed over avoidable. If Cotton Corp. accepts the outside offer, what will be the effect on short-term profits