Sandhill Industries must decide whether to make-or-buy some of its components. The costs of producing 210000 battery packs for its product are as follows: Direct Materials $18000 Direct Labor $6000 Variable overhead $7200 Fixed overhead $10800 The company has an opportunity to purchase the battery packs for $0. 18 per unit, which would eliminate all variable costs, and $2400 of fixed costs. Based on your analysis, what is the net income increase or decrease if the company purchases the battery packs? An increase in net income of $8400. An increase in net income of $4200. An increase in net income of $6600. A decrease in net income of $4200