13) Cotton Corp. currently makes 10,000 subcomponents a year in one of its factories. The unit costs to produce are: Per unit Direct materials $ 32.50 Direct labor 13.00 Variable manufacturing overhead 19.50 Fixed manufacturing overhead 26.00 Total unit cost $ 91.00 An outside supplier has offered to provide Cotton Corp with the 10,000 subcomponents at an $75.00 per unit price. Fixed overhead is not avoidable. If Cotton Corp. accepts the outside offer, what will be the effect on short-term profits? A) $290,000 decrease B) $195,000 decrease C) no change D) $95,000 decrease