- J\&G Company sells decorative materials for homes. The decorative lamp, which is one of the products of J\&, is sold at $60 in the current market and unit cost is $40. Company managers think about adding some materials to this lamp. The additional materials will cause a $6 increase in the production cost of the lamp and after that process, the lamp can be sold at $65. Should the lamp be processed further? Make an incremental analysis to support your decision