Sharon is the head cost accountant for Blindz, Inc., a factory that produces contemporary window blinds for personal residences. She is reviewing the work of Tara, a new accountant at the company. Tara has been finalizing the process costing numbers and has arrived at an ending inventory balance of $49,677. After closer review, Sharon realizes that this number excluded a sale in the amount of $2,400 with a cost of $989. The sale was Free on Board (FOB) destination and had been loaded onto the carrier by the close of the year but had not yet reached the buyer. If Sharon had not caught Tara's error, then how would this have impacted the income statement (ignoring income taxes)? Net Income would be understated by $989. Net Income would be overstated by $989. Net Income would be understated by $2,400. Net Income would be overstated by $2,400