Crane, Inc. produces milk at a total cost of $54,120. The production generates 49,200 gallons of milk which can be sold for $2 per gallon to a pasteurization company, or the milk can be processed further into ice cream and then sold for $5 per gallon. It costs $61,500 more to turn the annual milk supply into ice cream. (a) If Crane processes the milk into ice cream, how much is the incremental profit or loss