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Walters manufactures a specialty food product that can currently be sold for $21.40 per unit and has 19,400 units on hand. Alternatively, it can be

Walters manufactures a specialty food product that can currently be sold for $21.40 per unit and has 19,400 units on hand. Alternatively, it can be further processed at a cost of $11,400 and converted into 11,400 units of Deluxe and 5,400 units of Super. The selling price of Deluxe and Super are $31.60 and $19.40, respectively. The incremental net income of processing further would be:

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