Voltaic Electronics uses a standard part in the manufacture of different types of radios. The total cost of producing 32,000 parts is $110,000, which includes fixed costs of $50,000 and variable costs of $60,000. The company can buy the part from an outside supplier for $1 per unit and avoid 20% of the fixed costs. Assume that the company can use the freed manufacturing space to make another product that can earn a profit of $17,000. If Voltaic outsources, what will be the effect on operating income? A. increase of $55,000 B. decrease of $55,000 C. increase of $17,000 D. decrease of $10,000