Ferguson Company manufactures 4,000 parts per year; the parts are used in the assembly of one of the company's products. The unit product cost of these parts is: The part can be purchased from an outside supplier at $40 per unit. If the part is purchased from the outside supplier, two-thirds of the fixed manufacturing costs can be eliminated. What is the impact on the company's ne operating income if the part is purchased from the outside supplier? A) Increase of $8,000 B) Decrease of $8,000 C) Increase of $16,000 D) Decrease of $16,000