Walters manufactures a specialty food product that can currently be sold for $22. 60 per unit and has 20,600 units on hand. Alternatively, it can be further processed at a cost of $12,600 and converted into 12,600 units of Deluxe and 6.600 units of Super. The selling price of Deluxe and Super are $30.60 and $20.60, respectively. The incremental income of processing further would be Multiple Choice $43,360 $55.960 $44,600 $12.600 $18.600