Cullumber, Inc. produces milk at a total cost of $55,440. The production generates 50,400 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 $63,000 more to turn the annual milk supply into ice cream. (a) If Cullumber processes the milk into ice cream, how much is the incremental profit or loss? $