Ryan Springer is the President and CEO of Springer Wrestling Company, a manufacturer and wholesaler of wrestling equipment based out of DeKalb, Illinois. Mr. Springer has recently received an offer for his firm to purchase wrestling headgear from an outside supplier for $16 per unit. This offer has intrigued Mr. Springer, as the current unit product cost for the headgear is $21 per unit (see below). 20,000 Units Per Unit Direct Materials $140,000 $7.00 60,000 3.00 20,000 1.00 Direct Labor Variable Overhead Fixed Overhead Product Cost 200,000 10.00 $420,000 $21.00 In addition to the per unit cost savings, if Mr. Springer stopped making headgear, his company could use the newly available factory space and machinery to generate an additional $80,000 of contribution margin. By how much would NOI change if Springer Wrestling Company stopped making headgear? NOI would increase by $100,000 NOI would increase by $180,000 NOI would decrease by $20,000 NOI would decrease by $100.000