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.