Ahngram Corp. has 1,000 defective units of a product that cost $3.70 per unit in direct costs and $7.20 per unit in indlrect cost when produced last year. The units can be sold as scrap for $4.70 full price of $14.10. The incremental net income (loss) from the choice of reworking the units would be per unit or reworked at an addftional cost of $3.20 and sold at