Waterway Industries incurred the following costs to produce $100000$ units:

Variable costs $$621000$

Fixed costs $,900000$

An outside supplier has offered to make the item at $$5\mathrm{.}60$ a unit. If the decision is made to purchase the item outside, current production facilities could be leased to another company for $$180000.$ The net increase $($decrease$)$ in the net income as a result of accepting the supplier'soffer is

$$(119000)$

$$160000$

$$241000$

$$738000$