Cotton Corp. currently makes 8.500 subcomponents a year in one of its factories. The unit costs to produce are: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total unit cost Per unit $20.00 26.00 12.00 11.00 $69.00 An outside supplier has offered to provide Cotton Corp. with the 8.500 subcomponents at an $77.00 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 $161,500 decrease O $93,500 Increase O O $49.300 Increase O no change