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BTA, Inc. currently sells a product $64,000. It could be sold after further processing for $77,200, which would increase the net income by $3,600. What

BTA, Inc. currently sells a product $64,000. It could be sold after further processing for $77,200, which would increase the net income by $3,600. What is the cost to further process the product?

A : $17,600

B : $9,600

C : $25,000

D : $7,200

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