Concord Corporation incurs the following costs to produce 9600 units of a subcomponent: Direct materials Direct labor Variable overhead Fixed overhead $8064 10848 12096 16200 An outside supplier has offered to sell Concord the subcomponent for $2.85 a unit. If Concord accepts the offer, by how much will net income increase (decrease)? $19848 $(2784) $3648 $(8448)