Damon Industries manufactures 18,000 components per year. The manufacturing costs of the components was determined as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $144,000 23,500 63,eee 83,000 An outside supplier has offered to sell the component for $14. If Damon purchases the component from the outside supplier, the manufacturing facilities would be unused and could be rented out for $11.900. If Damon purchases the component from the supplier instead of manufacturing it, the effect on operating profits would be a