XYZ Company makes 250 widgets. The variable costs are $39.20 per unit and fixed costs are $33.60 per unit however, $25.00 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 $53.00 per unit'? Increase of $1,300 Decrease of $1,300 Increase of $4,950 Decrease of $4,950