W.T. Ginsburg Engine Company manufactures part ACT31107 used in several of its engine models. Monthly production costs for 1,070 units are as follows: Direct materials Direct labor Variable overhead costs Fixed overhead costs Total costs $43,000 7,500 30,500 23,000 $104,000 It is estimated that 10% of the fixed overhead costs assigned to ACT31107 will no longer be incurred if the company purchases ACT31107 from the outside supplier. W.T. Ginsburg Engine Company has the option of purchasing the part from an outside supplier at $93.75 per unit. A. decrease by $29,113 B. increase by $17,013 C. Increase by $29,113 D. decrease by $17,013