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)?

Group of answer choices

$(3,000)

($7,000)