Chang Industries has 2,700 defective units of product that have already cost $14.70 each to produce. A salvage company will purchase the defective units as they are for $5.70 each. Chang's production manager reports that the defects can be corrected for $5.30 per unit, enabling them to be sold at their regular market price of $22.40. The incremental income or loss on reworking the units is:

A. $30,780 Loss

B. $30,780 Income

C. $14,310 Loss

D. $45,090 Income