Hodge Comanulactures a specialty food product that can currently be sold for $22.60 per unit and has 20,600 units on hand. Alternatively, it can be further processed at a cost of 512,600 and converted into 12.600 units of Deluxe and 6.600 units of Super. The selling price of Deluxe and Super are $30.60 and $2060, respectively. The incremental income of processing further would be Me Choice