Justine Corporation currently makes rolls for deli sandwiches it produces. It uses 40,000 rolls annually in the production of deli sandwiches. The costs to make the rolls are given below: Materials Labor Variable overhead Fixed overhead $0.24 per roll $0.40 per roll $0.16 per roll $0.20 per roll A potential supplier has offered to sell Justine the rolls for $0.95 each. If the rolls are purchased, 20% of the fixed overhead could be avoided. If Justine accepts the offer, what will the effect on profit be? $4,400 increase in profit $1,200 increase in profit $3,300 increase in profit $3,300 decrease in profit $4,400 decrease in profit