Waterway Co. produces 5100 units of part Alpha-E for use in one its products. The following costs are incurred at that level of production: Direct materials $51000 Direct labor 155000 Variable overhead 80000 172000 Fixed overhead Waterway buys the part from an outside supplier. $46000 of the fixed overhead is avoidable. The outside supplier has offered to sell the units at $61 per unit The increase (decrease) in net income from purchasing the part from the outside supplier would be O $20900 decrease O $42100 increase O $20900 increase O $54100 decrease