Hill Co. can further process Product A to produce Product B. Product A is currently selling for $80 per kg and costs $62 per kg to produce. Product B would sell for $102 per kg and would require an additional cost of $10 per kg to produce.

The incremental income of producing Product B is:

Select one:

a.$22 per kg.

b.$52 per kg.

c.$64 per kg.

d.$12 per kg.

e.None of the above answers is correct.