Bertrille Inc. incurs the following costs to produce 20,000 units of a subcomponent: Direct materials $18,200 Direct labor 13,750 Variable overhead 24,000 Fixed overhead 16,300 An outside supplier has offered to sell Bertrille the subcomponent for $3.61 a unit. If Bertrille accepts the offer, by how much will net income increase or decrease? $7,250 $16,250 ($16,250) O($7,250)