If revenues are $315,000 under alternative A and $324,000 under alternative B, and costs are $285,000 for A and $306,000 for B, then using the basic approach in incremental analysis, incremental revenues, costs, and net income in comparing B to A are respectively Select one: a. $9,000, $(21,000), $(12,000). b. $9,000, $21,000, $12,000. c. $(9,000), $21,000, $12,000. d.$(9,000), $(21,000), $(12,000). The cost to manufacture an unfinished unit is $120 ($90 variable, $30 fixed). The selling price per unit is $150. The company has unused productive capacity and has determined that units could be finished and sold for $195 with an increase in variable costs of 40% What is the additional net income per unit to be gained by finishing the unit? Select one: a. $36 b. $45. c. $9. d. $30