A company has the choice of either selling 480 defective units as scrap or rebuilding them. The company could sell the defective units as they are for $3.00 per unit. Alternatively, it could rebuild them with incremental costs of $0.60 per unit for materials, $1.00 per unit for labor, and $0.90 per unit for overhead, and then sell the rebuilt units for $7.00 each. What is the amount of incremental cost from rebuilding?