My TV Corporation is presently making part Z95 that is used in one of its products. A total of 5,500 units of this part are produced and used every year. The company's Accounting Department reports the following costs of producing the part at this level of activity: Direct Materials $3.50 Direct Labor $7.10 Variable manufacturing overhead $1.30 Supervisory salary $0.10 Depreciation of special equipment $5.40 Allocated general overhead $8.60 An outside supplier has offered to make and sell the part to the company for $24.10 each. The supervisor work exclusively for the division that makes the part. The special equipment used to make the part was purchased 2 years ago. The division is currently operating at full capacity. The company plans to use the facility to make a new TV that will generate 5,000 units at a price of $250 with variable cost of $125. Fixed cost will increase by $350,000. If management decides to outsource part Z95 to the outside supplier rather than to continue making the part, what would be the annual impact on the company's overall net operating income