Clemente Inc. incurs the following costs to produce $10,000$ units

of a subcomponent:

Direct materials

$$8,400$

Direct labor

$11,250$

Variable overhead

$12,600$

Fixed overhead

$16,200$

An outside supplier has offered to sell Clemente the subcomponent

for $$2\mathrm{.}85$ a unit.

If Clemente could avoid $$3,000$ of fixed overhead by accepting the

offer, net income would increase $($decrease$)$ by$$