The ABC Company makes 40,000 motors to be used in the production of its sewing machines. The average cost per motor at this level of activity is: Direct materials $5.50 Direct labor $5.60 Variable manufacturing overhead $4.75 Fixed manufacturing overhead $4.45 An outside supplier recently began producing a comparable motor that could be used in the sewing machine. The price offered to ABC Company for this motor is $18. If ABC Company decides not to make the motors, there would be no other use for the production facilities and none of the fixed manufacturing overhead cost could be avoided. What is the impact on operating income if ABC Company continues making the motors?