Walters manufactures a specialty food product that can currently be sold for $22.80 per unit and has 20,800 units on hand. Alternatively, it can be further processed at a cost of $12,800 and converted into 12,800 units of Deluxe and 6,800 units of Super. The selling price of Deluxe and Super are $30.80 and $20.80, respectively. The incremental income of processing further would be: Multiple Choice $12,800. $44.800 $61,440. $48.640. $18,800