Deason Distributors has decided to discontinue manufacturing its model blender. Currently, the company has 4,600 partially completed blenders on hand. The government taken the blades of the market that the company uses in the blender, so each base must be reworked to accommodate a new style of blades. The company has spent $110 per unit to manufacture these blenders to their current state . Reworking each blender will cost $20 for material and $20 for direct labor In addition$of variable overhead and $32 of allocated fixed overhead (relating primarily to depreciation of plant and equipment) will be allocated per unit. If Deason completes the blenders, it can sell them for $160 per unit. On the other hand, another manufacturer is interested in purchasing the partially completed blenders for $104 each and converting them into choppers, in good forma, prepare an incremental analysis per unit