Daniels Lumber Company incurs a cost of $445 per hundred board feet in processing certain “rough-cut” lumber, which it sells for $615 per hundred board feet. An alternative is to produce a “finished-cut” at a total processing cost of $560 per hundred board feet, which can be sold for $820 per hundred board feet. For these alternatives, what is the amount of
(a) The differential revenue
(b) Differential cost
(c) Differential income?