The Salsa Division of the Spicy Foods Company has provided you with the following information at a volume of 30,000 bottles: Cost Per unit Direct material $8.00 Direct labor $4.00 $3.00 Variable overhead Fixed overhead - Traceable Fixed overhead - Allocated $6.00 $5.00 Total $26.00 An outside vendor has approached Salsa and offered to produce 20,000 bottles of salsa at a price of $22.00 per unit. By outsourcing, the company could begin operating a new line of Hot Sauce that is expected to generate sales of $500,000. Outsourcing will also allow Salsa to eliminate 40% of the division's traceable fixed overhead. NOTE: The contribution margin ratio for Hot Sauce = 30%. Determine the impact on income if Salsa accepts the outside supplier's offer. O $114,000 income decrease O $36,000 income increase O $62,000 income decrease O $82,000 income increase