Kobe Company has manufactured 200 partially finished cabinets at a cost of $132,000, These can be sold as is for $158,400. Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $32.000, and the finished cabinets could be soid for $211,200, If Kobe Company processes the cabinets further, calculate the incremental income.