JGH produces 6,000 units of part CA12. The following costs were incurred for that level of production Direct materials Direct labor $ 55,000 160,000 Variable overhead Fixed overhead 75,000 175,000 If JGH buys the part from an outside supplier, $100,000 of the fixed overhead is avoidable. If the outside supplier offers a unit price of $68, net income will increase (decrease) by Oa. $(18,000). O b.S(10,000). c. $(43,000). O d. $12,000.