Whatever Corp. makes multi-colored glass lens for the astrological telescope industry and makes 13,100 parts annually. Related information is: Per unit Direct materials $ 24 Direct labor Variable manufacturing overhead Fixed manufacturing overhead (MOH) Total unit cost $ 71 24 14 The Company 13,100 can buy parts at an $93 for each part. MOH will not change. If the part is not made and is purchased income would? S117900 decrease $620,000 increase S117.900 increase $406.100 decrease