ABC Inc incurs the following cout 10 produce 10,000 units of Rage Direct materials $28,000 Direct labor 37.500 Variable overhead 42,000 Fixed overhead 54,000 An outside supplier has offered to sell ABC the subcomponent for $9.50 a unit If ABC accepts the offer, by how much will net income increase (decrease)? A $66,500 B. $12,500 CS(29,500) D.S(12,500)