Coronado Industries incurs the following costs to produce 10500 units of a subcomponent: Direct materials $8820 Direct labor 11865 Variable overhead 13230 Fixed overhead 16200 An outside supplier has offered to sell Coronado the subcomponent for $2.85 a unit. If Coronado could avoid $3000 of fixed overhead by accepting the offer, net income would increase (decrease) by $(6045). $6990. $990. $(4020).