SPKY produces 10,000 binders each year. Each binder has a variable cost of $12 and total fixed costs of $80,000 per year. The binders can be purchased from an outside supplier for $18 each. The production space will remain idle but fixed costs can be reduced by 2546. The annual impact of purchasing the binders will be to: Increase operating income by $40,000. increase operating income by 520,000. decrease operating income by $20,000. decrease operating income by $40,000