Chang industries has 2,800 defective units of product that have already cost $14.80 each to produce. a salvage company will purchase the defective units as they are for $5.80 each. chang's production manager reports that the defects can be corrected for $5.20 per unit, enabling them to be sold at their regular market price of $22.60. the incremental income or loss on reworking the units is: