Bertrille Inc. incurs the following costs to produce 20,000 units of a subcomponent: Direct materials $16,300 Direct labor 13,750 Variable overhead 22,000 Fixed overhead 15,300 An outside supplier has offered to sell Clemente the subcomponent for $1.45 a unit. If Bertrille accepts the offer, by how much will net income increase or decrease? ($38,350) $38,350 $23,050 ($23,050) $7.750 O ($7.750)