Maxim manufactures a hamster food product called Green Health. Maxim currently has 10,000 bags of Green Health on hand. The variable production costs per bag are $2.40 and total fixed costs are $10,000. The hamster food can be sold as it is for $9.65 per bag or be processed further into Premium Green and Green Deluxe at an additional $2,600 cost. The additional processing will yield 10,000 bags of Premium Green and 3,600 bags of Green Deluxe, which can be sold for $8.65 and $6.65 per bag, respectively. The net advantage (incremental income) of processing Green Health further into Premium Green and Green Deluxe would be:

a.$110,440.

b. $13,940.

c. $11,340.

d. $107,840.

e. $2,600.