Voltaic Electronics uses a standard part in the manufacture of

different types of radios. The total cost of producing $36,000$ parts

is $ $100,000,$ which includes fixed costs of $ $40,000$ and variable

costs of $ $60,000.$ The company can buy the part from an outside

supplier for $$2$ 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 $ $15,000.$ If Voltaic

outsources, what will be the effect on operating income?A$.$decrease of $ $11,000$B$.$increase of $ $11,000$C$.$increase of $ $15,000$D$.$ decrease of $ $8,000$