Averette and Averette a local dental practice currently makes its own dentures for customers. The dental practice has one part-time employee who is paid 150 per denture set. direct material is $75 variable overhead is $25 fixed costs are 10,000 practice makes 1000 sets of dentures per year. An outside company offered to make them for 255 per set. If Averette outsources the dentures what will the net income be.