Frannie Fans currently manufactures ceiling fans that include remotes to operate them. The current cost to manufacture 10,200 remotes is as follows: Cost $ $ Direct materials Direct labor Variable overhead Fixed overhead Total GA 66,300 56, 100 30, 600 51,000 $ 204,000 Frannie is approached by Lincoln Company which offers to make the remotes for $18 per unit. Required: 1. Compute the difference in cost between making and buying the remotes if none of the fixed costs can be avoided. What is the change in net income? 2. Compute the difference in cost between making and buying the remotes if $20,400 of the fixed costs can be avoided. What is the change in net income? 3. What is the change in net income if fixed cost of $20,400 can be avoided and Frannie could rent out the factory space no longer in use for $20,400