Concord Corporation incurs the following costs to produce 10500 units of a subcomponent: Direct materials $8200 Direct labor 12250 Variable overhead 12000 Fixed overhead 16000. An outside supplier has offered to sell Concord the subcomponent for $2.00 a unit. No fixed overhead costs are avoidable If Concord accepts the offer, by how much will net income increase (decrease)? $27450 O $(4050) $11450 O $(550)