Bradham Manufacturing incurs the following costs to produce 7,500 units of a subcomponent: Cost Information Cost Type Costs Direct Materials Direct Labor Variable Overhead $21,000 $45,500 $17,500 Fixed Overhead $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)? O $(45,000) $31,500 O $(13,500) O$97,500 O $45,000