Walters manufactures a specialty food product that can currently be sold for $22.90 per unit and has 20,900 units on hand. Alter
natively, it can be further processed at a cost of $12,900 and converted into 12,900 units of Deluxe and 6,900 units of Super. The selling price of Deluxe and Super are $30.90 and $20.90, respectively. The incremental net income of processing further would be:
