Multiple Choice Question 78 Swifty Corporation incurs the follewing costs to produce 10900 units of a subcomponent: Direct materials Direct labor Variable overhead13734 Fixed overhead $9156 12317 16200 An outside supplier has offered to sell Swifty the subcomponent for $2.85 a unit. increase (decrease) in net income If Swifty accepts the offer, it could use the production capacity to produce another product that would generate additional income of $3600. The from accepting the offer would be $542 O $7742 O $(542). $(3600)