Concord Corporation incurs the following costs to produce 8800 units of a subcomponent: Direct materials Direct labor Variable overhead Fixed overhead $7392 9944 11088 16200 An outside supplier has offered to sell Concord the subcomponent for $2.85 a unit. If Concord could avoid $3000 of fixed overhead by accepting the offer, net income would increase (decrease) by $6344. O $344. O $(5552). $(1232)