Talmont Products has dropped the price per unit of its smart phone product from $1,060 to $500. There are some units in work-in-process inventory that have costs of $600 per unit associated with them. Talmont could sell these units in their current state for $400. It will cost Talmont $40 to complete these units so that they can be sold for $500 each. When the incremental revenues and costs are analyzed, the company is better off by:

a. $500 per unit if they complete the units

b. $40 per unit if tehy sell the units in their current state

c. $60 per unit if they complete the units

d. none of the above