Cullumber Chemical Corporation produces an oil-based chemical product which it sells to paint manufacturers. In 2022, the company incurred $364,640 of costs to produce 42,400 gallons of the chemical. The selling price of the chemical is $13,00 per gallon. The costs per unit to manufacture a gallon of the chemical are presented below: The company is considering munufacturing the paint itsell if the company processes the chemical further and manufactures the paint itself, the following additional costs per gallon will be incurred: Direct materials $1.90, Direct labor $0,90. variable manufactur ing overhead \$0,40. No increase in foxed manufacturing overthead is expectod. The company can sell the paint at $16.50 per gallon. Determine the incremiental 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 ploces, es. 15.25.) Net incremental incame per unit Incremental net income