VaughnCo. produces $5400$ units of part Alpha$-$E for use in one its products. The following costs are incurred at that level of production:

If Vaughn buys the part from an outside supplier, $$45000$ of the fixed overhead is avoidable. The outside supplier has offered to sell the

units at $$64$ per unit.

The increase $($decrease$)$ in net income from purchasing the part from the outside supplier would be

$$12400$ decrease

$$12400$ increase

$$79600$ decrease

$$74600$ increase