Sol Ltd. manufactures unfinished chairs that sell for $47.39 each and cost $20.00 to make.The company has been considering finishing the chairs, which it could then sell the chairs for $63.36 each. However, it has been determined that only 7495 finished chairs could be sold; the other 3329 chairs would continue to be sold unfinished.

Costs per chair associated with processing further are:

Direct materials

$4.35

Direct labour

14.75

Variable overhead

3.23

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

Select one:

a.$-47668

b.$-23459

c.$102232

d.$307520