Graham Corporation has 1,000 cartons of oranges that were harvested at a cost of $30,400. The oranges can be sold as is for $36,400. The oranges can be processed further into orange juice at an additional cost of $13,000 and be sold at a price of $53,000. The incremental income (loss) from processing the oranges into orange juice would be: Multiple Choice $16,600. $(16,600) $(3,600) $3,600. $40,000