Kobe Company has manufactured 200 partially finished cabinets at a cost of $116,000. These can be sold as is for $139,200. Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $28,000, and the finished cabinets could be sold for $185,600. If Kobe Company processes the cabinets further, incremental income is: Multiple Choice $46,400, $88,000 $69,500. $10,400 $30360)