Coronado Industries incurs the following costs to produce 8600 units of a subcomponent: $7224 Direct materials Direct labor Variable overhead Fixed overhead 9718 10836 16200 An outside supplier has offered to sell Coronado the subcomponent for $2.85 a unit. If Coronado accepts the offer, by how much will net income increase (decrease)? O S(2494) O$3268 O S17568) O$19468