Sheffield Corp. incurs the following costs to produce 10500 units of a subcomponent: An outside supplier has offered to sell Sheffield the subcomponent for $2.80 a unit. No fixed costs are avoidable. If Sheffield accepts the offer, it could use the production capacity to produce another product that would generate additional income of $3600. The increase (decrease) in net income from accepting the offer would be $(3600) $8150. $950. 5(950)