Crane Company incurs the following costs to produce 12000 units of a subcomponent: Direct materials Direct labor Variable overhead Fixed overhead $10080 13560 15120 16200 An outside supplier has offered to sell Crane the subcomponent for $2.85 a unit. No fixed overhead costs are avoidable. If Crane accepts the offer, by how much will net income increase (decrease)? $(3480) O $20760 O $(10560) O $4560