Chang Industries has already spent $230,000 to produce tables. Those tables can be sold as is for $442,000. Alternatively, the tables can be processed further by finishing them with a stain for an additional cost of $150,000. The stained tables can be sold for $620,000. Chang should:

• Finish the tables for incremental cost of $380,000.

• Sell the unfinished tables for incremental income of $390,000.

• Finish the tables for incremental income of $178,000.

• Sell unfinished tables for incremental revenue of $212,000.

• Finish the tables for incremental income of $28,000.