Pantagon Inc. can produce 100 units of a component part with the following costs: Direct Materials $30,000 Direct Labour 13,000 Variable Overhead 32,000 Fixed Overhead 22,000 If Pantagon Inc. purchases the units externally for $80,000, by what amount will its total costs change? Fixed costs are not avoidable if they purchase externally. Question 43 options: an increase of $17,000 an increase of $5,000 a decrease of $22,000 an increase of $80,000