Walters manufactures a specialty food product that can currently be sold for $22.30 per unit and has 20, 300 units on hand. Alternatively, it can be further processed at a cost of $12, 300 and converted into 12, 300 units of Deluxe and 6, 300 units of Super. The selling price of Deluxe and Super are $30.30 and $20.30, respectively. The incremental net income of processing further would be: $44, 300. $12, 300. $47, 890. $35, 590. $18, 300