This current cost per unit is based on the following calculations: (Click the icon to view the information.) Barney Enterprises manufactures one of the components used to assemble its main company product. Specialty Products, Inc., has offered to make the component at a cost of $13.00 per unit. Barney Enterprises' current cost is $16.00 per unit of the component, based on the 110,000 components that Barney Enterprises currently produces Read the requirements. None of Bamey Enterprises' fixed costs will be eliminated if the component is outsourced. However, the freed capacity could be used to build a new product. This new product would be expected to generate $34,000 of contribution margin per year. Requirement 1. If Bamey Enterprises outsources the manufacturing of the component, will operating income increase or decrease? By how much? (Enter a "O" for any zero balances. Use a minus sign or parentheses in the Difference column when the cost to make exceeds the cost to buy.) Make i Incremental Analysis Data Table Outsource Outsourcing Decision Component Component Difference Variable costs Direct material per unit Plus: Fixed costs Direct labor per unit Total cost of 110,000 components Variable manufacturing overhead per unit 2.50 Less: Profit from another product Fixed manufacturing overhead per unit 2.25 Net cost $ 16.00 Total manufacturing costs per unit Print Done 1. If Barney Enterprises outsources the manufacturing of the component, will operating income increase or decrease? By how much? 2. What is the maximum price per unit Barney Enterprises would be willing to pay if it outsources the component