Concord Corporation produces 5000 units of part A12E. The following costs were incurred for that level of production: Direct materials $60000 Direct labor 165000 Variable 80000 overhead Fixed overhead 175000 If Concord buys the part from an outside supplier, $25000 of the fixed overhead is avoidable. If the outside supplier offers a unit price of $68, net income will increase (decrease) by $85000 $(100001 $140000 $(350001