Cuyahoga Valley Bicycles uses a standard part in the manufacture of several of its bikes. The cost of producing? 40,000 parts is? $138,000, which includes fixed costs of? $68,000 and variable costs of? $70,000. The company can buy the part from an outside supplier for? $3.50 per? unit, and avoid? 30% of the fixed costs. Assume that factory space freed up by purchasing the part from an outside source can be used to manufacture another product that can be sold for? $12,000 profit. If Cuyahoga Valley Bicycles makes the? part, what will its operating income? be?