Kobe Company has manufactured 200 partially finished cabinets at a cost of $108,000. These can be sold as is for $129,600. Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $26,000, and the finished cabinets could be sold for $172,800. If Kobe Company processes the cabinets further, incremental income is: Multiple Choice $28,080. $43,200. $17,200. $64,800. $82,000.