Answer:
$84,000
Explanation:
The calculation of operating income is shown below:-
Sales                            $252,000
(1,200 × $210)
Variable Manufacturing cost         $127,200
(1,200 × $106)
Variable marketing and
administrative cost                  $40,800
(1,200 × $34)
Incremental profit                  $84,000
So, the incremental profit is $84,000