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Question 1 of 25 -76 = Current Attempt in Progress Swifty Corporation incurs the following costs to produce 10300 units of a subcomponent: Direct materials $8652 Direct labor 11639 Variable 12978 overhead Fixed overhead 16200 An outside supplier has offered to sell Swifty the subcomponent for $2.85 a unit. If Swifty 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 $314 513600) $7514. $1314)