Swifty Corporation produces 5000 units of part A12E. The following costs were incurred for that level of production: Direct materials $50000 Direct labor 155000 Variable overhead 70000 Fixed overhead 175000 O If Swifty buys the part from an outside supplier, $15000 of the fixed overhead is avoidable. If the outside supplier offers a unit price of $60, net income will increase (decrease) by $(25000) $(10000). $110000. $85000.