Marley's Company is currently manufacturing a component unit. They are considering outsourcing the part to a supplier that would produce the part for $200 per unit. If the component units are purchased, none of the company's fixed manufacturing overhead will be avoided. The cost per unit of manufacturing the part internally goes as follows:

Direct Materials	$90
Direct Labor	$70
Variable Manufacturing Overhead	$25
Fixed Manufacturing Overhead	$20

What is the incremental net income or net loss per unit that would result from manufacturing the component part instead of purchasing it? Explain your calculations.