Sol Ltd. manufactures unfinished chairs that sell for $48.09 each and cost $20.00 to make. It currently produces 9484 chairs per year. The company has been considering finishing the chairs, which it could then sell the chairs for $60.56 each. However, it has been determined that only 7894 finished chairs could be sold; the other 1590 chairs would continue to be sold unfinished.

Costs per chair associated with processing further are:

	Direct materials	$5.46
	Direct labour	14.32
	Variable overhead	3.24
	Fixed overhead	4.94

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