Garcia Company has 11,300 units of its product that were produced last year at a total cost of $169,500. 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 $2 each or it can repair the units at a total cost of $19,300 and then sell them for $6 each. Calculate the incremental net income if the units are repa

	Sell as is	Process further	Incremental Net Income
SALES
Additional processing costs
Total