Bramble Corp. incurs the following costs to produce $12000$ units of a subcomponent:

Direct materials $,$$$8400$

Direct labor $,12000$

Variable overhead $12000$

Fixed overhead $.19000$

An outside supplier has offered to sell Bramble the subcomponent for $$2\mathrm{.}15$ a unit. No fixed costs are avoidable.

If Bramble accepts the offer, it could use the production capacity to produce another product that would generate additional income of $$3600.$ The increase $($decrease$)$ in net income from accepting the offer would be

$$(3600).$

$$10200.$

$$(3000).$

$$3000.$