Ahngram Corp. has 1,000 defective units of a product that cost $3.20 per unit in direct costs and $6.70 per unit in indirect cost when produced last year. The units can be sold as scrap for $4.20 per unit or reworked at an additional cost of $2.70 and sold at full price of $12.60. The incremental net income (loss) from the choice of reworking the units would be: