Carla Vista Chemical Corporation produces an oil$-$based chemical product which it sells to paint manufacturers. In $2022,$ the company

incurred $$330,240$ of costs to produce $38,400$ gallons of the chemical. The selling price of the chemical is $$13\mathrm{.}00$ per gallon. The costs

per unit to manufacture a gallon of the chemical are presented below:

The company is considering manufacturing the paint itself. If the company processes the chemical further and manufactures the paint

itself, the following additional costs per gallon will be incurred: Direct materials $$1\mathrm{.}90,$ Direct labor $$0\mathrm{.}90,$ Variable manufacturing

overhead $$0\mathrm{.}40.$ No increase in fixed manufacturing overhead is expected. The company can sell the paint at $$16\mathrm{.}50$ per gallon.

Determine the incremental per gallon increase in net income and the total increase in net income if the company manufactures the

paint. $($Round net income per unit value to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Net incremental income per unit $$,$ per unit