18.

Vaughn Manufacturing produces several products that can be sold at the split-off point or processed further and then sold. The following results are from a recent period:

Product		Sales Revenue at Split-off	Additional Variable Costs	Sales Revenue after Further Processing
Green lumber		$159600	$22000	$168000
Rough lumber		125000	26100	174000
Sawdust		104000	21600	131000

What is the increase in profit if the products which are profitable if processed further are processed further?

$84400

$28300

$257300

$14700