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 $298,000 to manufacture. The units can be sold as scrap for $176,400 or reworked for $223,500 and then sold for $421,600. If the company decides to rework the units, incremental income equals: Multiple Choice $21,700. $198,100. $(99,050) $46,200. $245,200