Sheffield Corp. incurred the following costs to produce 100000 units: Variable costs $608000 Fixed costs 900000 An outside supplier has offered to make the item at $5.10 a unit. If the decision is made to purchase the item outside, current production facilities could be leased to another company for $175000. The net increase (decrease) in the net income as a result of accepting the supplier's offer is $(77000).$273000.$215000.$784000