Jump Company currently produces 12, 000 units per year of a component part of its products. The cost per unit of this component part is given below: direct materials ... $16 direct labor $12 variable overhead ... $ 7 allocated fixed overhead $ 9 total .... $44 An outside supplier has offered to sell Jump Company 12, 000 units of this component part for $38 per unit. Accepting the offer will allow Jump Company to devote more resources to the production of a product that is in high demand. This will let Jump Company earn additional contribution margin of $63, 000 per year. Calculate the amount of the increase in company profits if Jump Company accepts the outside suppliers offer