Multiple Choice Question 77 Concord Corporation incurs the following costs to produce 10200 units of a subcomponent: Direct materials Direct labor Variable overhead Fixed overhead $8568 11526 12852 16200 An outside supplier has offered to sell Concord the subcomponent for $2.85 a unit. If Concord could avoid $3000 of fixed overhead by accepting the offer, net income would increase (decrease) by $(5958) $(3528). $6876. $876