Garcia Company has 10,100 units of its product that were produced last year at a total cost of $151,500. The units were damaged in a rainstorm because the warehouse where they were stored developed a leak in the roof. Garcia can sell the units as is for $3 each or it can repair the units at a total cost of $18,100 and then sell them for $6 each. Calculate the incremental net income if the units are repaired