A company must decide between scrapping or reworking units that do not pass Inspection. The company has $44,000$ defective units that have already cost $$288,000$ to manufacture. The units can be sold as scrap for $$170,400$ or reworked for $$216,000$ and then sold for $$407,600.$ If the company decides to rework the units, Incremental Income equals:

Multiple Cholce

$$43,200$