Clemente Inc. incurs the following costs to produce 10,000 units of a subcomponent:


Direct materials $8,400
Direct labor 11,250
Variable overhead 12,600
Fixed overhead 16,200

An outside supplier has offered to sell Clemente the subcomponent for $2.85 a unit.

If Clemente accepts the offer, it could use the production capacity to produce another product that would generate additional income of $3,600. The increase (decrease) in net income from accepting the offer would be

a) $150.

b) $(3,600).

c) $7,350.

d) $(150).

c) $7,350

Business

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