Shari Company incurs the following costs in producing 5,000 units of product:

Direct materials$30,000

Direct labor22,000

Variable manufacturing overhead17,000

Fixed manufacturing overhead12,000

An outside supplier has offered to supply the 5,000 units at $14.50 each. Of the fixed costs, $4,000 of the fixed costs would be eliminated if the offer is accepted. Acceptance will result in a: