Sheridan Company produces facial moisturizer. Each bottle of moisturizer costs $$10$ to produce and can be sold for $$13.$ The bottles can be sold as is$,$ or processed further into sunscreen at a cost of $$20$ each. Sheridan Company could sell the sunscreen for $$28$ per bottle. What decision should the company make and why?

Moisturizer should not be processed into sunscreen because unit profit decreases by $$2.$

Moisturizer should not be processed into sunscreen because incremental costs exceed incremental revenue.

Moisturizer should be processed into sunscreen because its unit profit it $$8.$

Moisturizer should be processed into sunscreen because unit profit increases by $$3.$