Please Explain. I'm getting differents. Thank you!!!

A company has the choice of either selling 600 apples or processing them into applesauce. The company could sell the apples as is for $1,200. Alternatively, the apples could be made into applesauce with incremental costs that consist of $360 of direct materials, $600 of direct labor, and $480 of overhead. The applesauce can be sold for $3,000. What is the amount of incremental cost from processing the apples into applesauce?

Multiple Choice

$1,800.

$3,000.

$4,200.

$1,440.

$360.