81 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total unit cost Per unit $24.00 20.00 19.00 9.00 $72.00 Erzzrsunyadk.open.suny.edu%252Fwebapps%252Fpo... Saved Help Save & Exit Submit An outside supplier has offered to provide Cotton Corp. with the 12,500 subcomponents at an $76.00 per unit price. Fixed overhead is not avoidable. If Cotton Corp. accepts the outside offer, what will be the effect on short-term profits? Multiple Choice $112,500 increase. $162,500 decrease no change $78,750 increase