Graham Corporation has 1,000 cartons of oranges that were harvested at a cost of $27,600. The oranges can be sold as is for $31,920. The oranges can be processed further into orange juice at an additional cost of $12,650 and be sold at a price of $48,100. The incremental income (loss) from processing the oranges into orange juice would be: Multiple Cholce $(3,530). $(16,180). $16,180. $35,450. $3,530