Sol Ltd. manufactures unfinished chairs that sell for $46.28 each and cost $20.00 to make. It currently produces 10164 chairs per year. The company has been considering finishing the chairs, which it could then sell the chairs for $61.47 each. However, it has been determined that only 7928 finished chairs could be sold; the other 2236 chairs would continue to be sold unfinished.

Costs per chair associated with processing further are:

	Direct materials	$4.27
	Direct labour	12.62
	Variable overhead	3.57
	Fixed overhead	4.65

If the company decides to process further, the incremental profit (loss) would be:

Select one:

a. $-78646

b. $116779

c. $-41781

d. $325127