here is a question

Hard Core 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 Hard Core Corp with the 10,000 subcomponents at a $84.50 per unit price. Fixed overhead is not avoidable. If Hard Core Corp accepts the outside offer, what will be the effect on short-term prots? O $65,000 increase 0 no change 6) $195,000 decrease 0 $260,000 increase