Marigold Corp. incurs the following costs to produce 9600 units of a subcomponent: Direct materials Direct labor Variable overhead Fixed overhead $8064 10848 12096 16200 An outside supplier has offered to sell Marigold the subcomponent for $2.85 a unit. No foed overhead costs are avoidable. If Marigold accepts the offer, it could use the production capacty to produce another product that would generate additional income of $3600. The increase (decrease) in net income from accepting the offer would be $48 $(48) $7248 $(3600)