A circuit board company conducts a joint manufacturing process to produce 10,000 units of Board A and 10,000 units of Board B. The total joint variable manufacturing cost to produce these two products is $2,000,000. The company can sell all 10,000 units of Board B at the split-off point for $300 per unit, or process Board B further and sell all 10,000 units at $375 per unit. The total additional cost to process Board B further would be $500,000, and all additional costs would be variable. If the company decides to process Board B further, what effect would the decision have on operating income? *Source: Retired ICMA CMA Exam Questions. $750,000 decrease in operating income $250,000 increase in operating income $2,250,000 increase in operating income $3,250,000 increase in operating income