Emily's Lighting makes special lighting fixtures designed for use in Zoom meetings that sell for $70 each. They usually make 40,000 units per year. They are thinking of outsourcing, and a supplier abroad in the Kingdom of Spade will make them for $21 each. Currently, their per unit costs are $10 for Direct Materials, $6 for direct labor, $4 for Variable Overhead, and $3 for fixed overhead. They have no plans for what to do with the space if they stop making the product. If they decide to stop making the product and start buying the product, Profit will increase by $80,000 Profit will decrease by $40,000 Profit will decrease by $80,000 Profit will increase by $40,000