Kobe Company has manufactured 200 partially finished cabinets at a cost of $124,000. These can be sold as is for $148,800. Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $30,000, and the finished cabinets could be sold for $198,400. If Kobe Company processes the cabinets further, incremental income is: Multiple Choice $94,000 $74,400. $32,240. $19,600. $49,600