wifty Corporation incurs the following costs to produce 8600 units of a subcomponent: Direct materials Direct labor Variable overhead Fixed overhead $7224 9718 10836 16200 An outside supplier has offered to sell Swifty the subcomponent for $2.85 a unit. If Swifty could avoid $3000 of fixed overhead by accepting the offer, net income would increase (decrease) by O $(904). O $268. O s(5494) O $6268