MC Qu. 54 Chang Industries has...

Chang Industries has 2,100 defective units of product that have already cost $14.10 each to produce. A salvage company will purchase the defective units as they are for $5.10 each. Chang's production manager reports that the defects can be corrected for $5.90 per unit, enabling them to be sold at their regular market price of $21.20. The incremental income or loss on reworking the units is: