Walters manufactures a specialty food product that can currently be sold for $22.50 per unit and has 20,500 units on hand. Alternatively, it can be further processed at a cost of $12,500 and converted into 12,500 units of Deluxe and 6,500 units of Super. The selling price of Deluxe and Super are $30.50 and $20.50, respectively. The incremental net income of processing further would be: