Current Attempt in Progress Concord Corporation incurred the following costs to produce 100000 units: Variablecosts $536000 Fixed costs 900000 An outside supplier has offered to make the item at $5.00 a unit, If the decision is made to purchase the item outside, current production facilities could be leased to another company for $177000. No fixed costs are avoidable. The net increase (decrease) in the net income as a result of accepting the supplier's offer is $213000 $223000 $(141000) $920000