Transcribed image text: 51. Lone Star Company purchases 40,000 starters each year, which it installs in a specialty Go-Kart which it sells, the starters cost is $ 8.40 each. You are the new Accounting Manager, and believe that the company could make the starters in-house, and for less cost. The owner has documentation from the former Accounting Manager, which prices the starters at $ 9.40 each. Direct Materials and Labor $ 5.80 Supervision $ 1.50 Total Cost = $ 60,000 Depreciation of Equipment $ 1.00 Total Cost = $ 40,000 Variable Manufacturing Overhead $ 0.60 Fixed Manufacturing Overhead $ 2.00 Total Cost = $ 80,000 If the starters are made In-House a Supervisor would be hired, but, no new equipment would need to be purchased. What is the change in income, if the company makes these parts ?? Income or Loss