Tangerine Company plans to sell 20,000 units next year and has budgeted sales of $500,000 and profits of $60,000. Variable costs are projected to be $15 per unit. Apricot Company offers to pay $50,000 to buy 3,000 units from Tangerine. This offer does not affect Tangerine's other planned operations. what are the incremental costs for this situation ?