Goodman Computer Corporation currently manufactures the disk drives that it uses in its computers. The costs to product 5,000 of these disk drives last year were as follows: Cost per drive Direct materials. $12.00 Direct labor... $2.00 Variable manufacturing overhead $5.00 Fixed manufacturing overhead... $7.00 Total. $26.00 Jeff Electronics has offered to provide Goodman with all its disk drive needs for $27 per drive. If Goodman accepts this offer, Goodman will be able to use the freed-up space to generate an additional $40,000 of income each year to produce more of its computer keyboards. Only $3 per drive of the fixed manufacturing overhead cost above could be avoided. Direct labor is an avoidable cost in this decision. Based on this information, by how much would Goodman be financially better off she continued making the drives $25,000 $5,000 $35,000 $15,000. ($15,000). ($5,000) ($25,000) ($35,000)