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Swifty Corporation incurs the following costs to produce 9 0 0 0 units of a subcomponent: An outside supplier has offered to sell Swifty the

Swifty Corporation incurs the following costs to produce 9000 units of a subcomponent:
An outside supplier has offered to sell Swifty the subcomponent for $2.60 a unit.
If Swifty could avoid $3000 of fixed overhead by accepting the offer, net income would increase (decrease) by
$(5750).
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