Kobe Company has manufactured 200 partially finished cabinets at a cost of $104,000. These can be sold as is for $124,800. Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $25,000, and the finished cabinets could be sold for $166,400. If Kobe Company processes the cabinets further, incremental income is: Multiple Choice $27,040 $79.000 $62.400 O O $16.600 $41,600