Current Attempt in Progress Oriole Company incurs the following costs to produce 9000 units of a subcomponent: Direct materials $8800 Direct labor 12500 Variable overhead 12000 Fixed overhead 20000 An outside supplier has offered to sell Oriole the subcomponent for $3.00 a unit. No fixed overhead costs are avoidable. If Oriole accepts the offer, by how much will net income increase (decrease)? O $26300 O $(5700) O $13700) $6300