Sheffield Corp. incurs the following costs to produce 12000 units of a subcomponent: Direct materials Direct labor $8000 12500 Variable overhead 13000 Fixed overhead 21800 $(3600). $9500. $(2300). $2300. An outside supplier has offered to sell Sheffield the subcomponent for $2.30 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