Graham Corporation has 1,000 cartons of oranges that were harvested at a cost of $28,000. The oranges can be sold as is for $32,560. The oranges can be processed further into orange juice at an additional cost of $12,700 and be sold at a price of $48,800. The incremental income (loss) from processing the oranges into orange juice would be: Multiple Choice $3,540. $16,240. $(16,240). $36,100