Marigold Corp. Incurs the following costs to produce 8200 units of a subcomponent: Direct materials Direct labor Variable overhead Fixed overhead $6888 9266 10332 16200 An outside supplier has offered to sell Marigold the subcomponent for $2.85 a unit. If Marigold accepts the offer, by how much will net income increase (decrease)? $(2378) $(7216) $3116 $19316