Apple incurs the following costs to produce 10,000 units of an electronic component! Direct materials Direct labor Variable overhead Fixed overhead $8,400 11,250 12,600 16,200 A new outside supplier has offered to sell Apple the component for $2.85 per unit. If Apple accepts the offer and buys the component from the new supplier, by how much will net income increase or (decrease)? A) $(2,850) B) $19,950 C) $3,750 D) $(8,850)