Crane, Inc. produces milk at a total cost of $68,640. The production generates 62,400 gallons of milk which can be sold for $1 per gallon to a pasteurization company, or the milk can be processed further into ice cream and then sold for $3 per gallon. It costs $78,000 more to turn the annual milk supply into ice cream. (a) If Crane processes the millk into ice cream, how much is the incremental profit or loss