Assume the manufacturer currently produces rakes. What are the incremental revenues and costs if the rakes are replaced with shovels? \begin{tabular}{|l|lr|} \hline Incremental revenue: & & \\ \hline \multicolumn{1}{|c|}{ Revenue forgone on rakes } & $ & 0x \\ \hline Additional revenue from shovels price & & 0 \\ \hline Incremental revenue & $ & 0 \\ \hline Incremental costs: & & \\ \hline Additional cost of goods sold & $ & \\ \hline Savings on rakes not produced & & 0 \\ \hline Savings on selling and administrative & & 0 \\ \hline Incremental costs & & 0 \\ \hline Net differential cost of producing shovels & $ & 0 \\ \hline \end{tabular}