sarasota bicycle's has been manufacturing its own wheels for its bikes the company is currently operating at $100\%$ capacity and variable manufaturing overhead is charged to production rate of $30\%$ of sirect labor coat. the materials and direct labor cost per unit to make the wheels are $$3\mathrm{.}00$ and $$3\mathrm{.}60$ respectively normal production is $200,000$ wheels per year. a supplier offers to make the qhewls at a peice of $$8$ each if the bicycle company accwpta thisnoffer all variablw manufacturing coat will be eliminated but the $$84\mathrm{.}000$ of fixws manufacturing overhead currently bwing chargws to the qhwwla will havw to bw avaoebws by othwe peisucts what is the impact on thw companya ney incoms