Vaughn Manufacturing produces 5000 units of part A12E. The following costs were incurred for that level of production: Direct materials Direct labor Variable overhead $ 65000 170000 85000 175000 Fixed overhead If Vaughn buys the part from an outside supplier, $55000 of the fixed overhead is avoidable. If the outside supplier offers a unit price of $78, net income will increase (decrease) by $(15000). $160000. $85000. $(70000)