25) Graham Corporation has 1,000 cartons of oranges that were harvested at a cost of $29,400. The oranges can be sold as is for $34,800. The oranges can be processed further into orange juice at an additional cost of $12,875 and be sold at a price of $51,250. The incremental income (loss) from processing the oranges into orange juice would be:

$16,450.

$(16,450).

$38,375.

$3,575.

$(3,575).