Delicious Foods manufactures various types of ice cream that feature pistachios. Foodie Company has approached Delicious Foods with a proposal to sell the company its top selling ice cream at a price of $22,000 for 10,000 pounds. The costs shown are associated with production of 10,000 pounds of ice cream: Cost Information Cost Type Costs Direct Materials $13,000 Direct Labor $5,000 Variable Overhead $5,000 Fixed Overhead $2,000 No fixed overhead costs are avoidable. If Delicious Foods accepts the offer, by how much will net income increase (decrease)? $3,000 $(3,000) $2,000 $1,000 ($7,000)