Data table \begin{tabular}{|l|l|l|l|} \hline 6 & & \multicolumn{2}{|l|}{ Incremental Costs of Sizing \& Cleaning Processes } \\ \hline 7 & Direct labor & $800,000 per year \\ \hline 8 & Supervisory personnel & $210,000 per year \\ \hline 9 & Heavy equipment: rental, operating, maintenance costs & $15,000 per month \\ \hline 10 & Contract sizing and cleaning & $3.40 per ton of raw coal \\ \hline 11 & Outbound rail freight & $230 per 600-ton rail car \\ \hline & Percentage of sizing/cleaning waste that can be salvaged for coal & & \\ \hline 12 & fines & 75% \\ \hline 13 & Range of costs per ton for preparing coal fine for sale & $3 & \\ \hline 14 & Range of coal fine selling prices (per ton) & $15 & $ \\ \hline \end{tabular} Requirement 1. Prepare an analysis to show whether it is more profitable for CMC to continue selling raw bulk coal or to process it further through sizing and cleaning. (ignore coal fines in your analysis.) Begin by calculating the incremental sales revenue, then incremental costs and finally incremental gain or loss. (Do not round until the final answer for each cost calculation, then round to the nearest dollar. Use parentheses or a minus sign for losses.)