Bradham Manufacturing incurs the following costs to produce 7,500 units of a subcomponent: Costs Cost Information Cost Type Direct Materials Direct Labor Variable Overhead Fixed Overhead $21,000 $45,500 $17,500 $45,000 An outside supplier has offered to sell Bradham the subcomponent for $13 a unit. No fixed overhead costs are avoidable. If Bradham accepts the offer, by how much will net income increase (decrease)? $(13,500) $45,000 $97,500 $145,000) $31,500