Sunland Company incurs the following costs to produce 9,200 units of a subcomponent: Direct materials $7,728 Direct labor 10,396 Variable overhead 11,592 Fixed overhead 16,200 An outside supplier has offered to sell Sunland the subcomponent for $2.85 a unit. If Sunland could avoid $3,000 of fixed overhead by accepting the offer, net income would increase (decrease) by what? Show your work