Sol Ltd. manufactures unfinished chairs that sell for $46.93 each and cost $20.00 to make. It currently produces 10188 chairs per year. The company has been considering finishing the chairs, which it could then sell the chairs for $61.00 each. However, it has been determined that only 7435 finished chairs could be sold; the other 2753 chairs would continue to be sold unfinished.

Costs per chair associated with processing further are:

	Direct materials	$4.56
	Direct labour	13.80
	Variable overhead	2.83
	Fixed overhead	4.35

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

Select one:

a. $-52937

b. $-85279

c. $295987

d. $95763