Sheridan Company incurred the following costs to produce 100000 units: Variable costs $532000 Fixed costs 900000 An outside supplier has offered to make the item at $4.90 a unit. If the decision is made to purchase the item outside, current production facilities could be leased to another company for $180000. The net increase decrease] in the net income as a result of accepting the supplier's offer is $916000 $(138000) O $222000 O $230000