XYZ Company makes 200 widgets. The variable costs are $37.20 per unit and fixed costs are $31.60 per unit; however, $23.00 in fixed costs per unit is unavoidable. What is the effect on net income if the company instead buys the widgets from an outside supplier for $48.00 per unit?

		Increase of $440
		Increase of $4,160
		Decrease of $440
		Decrease of $4,160