Leonard International produces weekly 20,000 units of Product N and 40,000 units of Product B for which 900,000 common variable costs are incurred. These two products can be sold as is or processed further. Further processing of either product does not delay the production of subsequent batches of the joint products. Below are some information:

	PRODUCT N	PRODUCT B
Unit selling price without further processing	25	18
Unit selling price with further processing	30	22
Total separate weekly variable costs of further processing	100,000	90,000

What is the incremental profit associated with Product N?