Please show work

Effect on Income Lightning Enterprises, uses 13, 000 pounds of a specific component in the production of life preservers each year. Presently, the component is purchased from an outside supplier for $12 per pound. For some time now, the factory has had idle capacity that could be utilized to make the component. Lightning's costs associated with manufacturing the component are as follows: Direct materials per lb $4 Direct labor per lb 4 Variable overhead per lb 3 Fixed overhead per unit (based on annual production of 13, 000 lb) 3 In addition, if the component is manufactured by Lightning, the company will hire a new factor supervisor at an annual cost of $30, 000. If Lightning chooses to make the component instead of buying it from the outside supplier, what would be the change, if any, in the company's income