Oriole Chemical Corporation produces an oil$-$based chemical product which it sells to paint manufacturers. In $2022,$ the company incurred $$302,720$ of costs to produce $35,200$ gallons of the chemical. The selling price of the chemical is $$12\mathrm{.}00$ per gallon. The costs per unit to manufacture a gallon of the chemical are presented below:Direct materials$$6\mathrm{.}00$Direct labor$1\mathrm{.}20$Variable manufacturing overhead$0\mathrm{.}80$Fixed manufacturing overhead$0\mathrm{.}60$Total manufacturing costs$$8\mathrm{.}60$The company is considering manufacturing the paint itself. If the company processes the chemical further and manufactures the paint itself, the following additional costs per gallon will be incurred: Direct materials $$1\mathrm{.}70,$ Direct labor $$0\mathrm{.}60,$ Variable manufacturing overhead $$0\mathrm{.}50.$ No increase in fixed manufacturing overhead is expected. The company can sell the paint at $$15\mathrm{.}50$ per gallon.Determine the incremental per gallon increase in net income and the total increase in net income if the company manufactures the paint. $($Round net income per unit value to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$