Coronado Industries incurs the following costs to produce 8000 units of a subcomponent: Direct materials $8000 Direct labor 11000 Variable overhead 14000 Fixed overhead 19000 An outside supplier has offered to sell Coronado the subcomponent for $2.60 a unit. If Coronado could avoid $3000 of fixed overhead by accepting the offer, net income would increase (decrease) by $(10200). $(6000). $(9200). O $15200.