A company manufactures three products, A, B, and C, from a single raw material input. Product C can be sold at the split-off point for total revenues of $60,000, or it can be processed further at a total cost of $16,000 and then sold for $78,000.

Required:
Determine if Product C:
A) should be sold at the split-off point and not processed further.
B) would increase the company's overall net income by $18,000 if processed further and then sold.
C) would increase the company's overall net income by $78,000 if processed further and then sold.
D) would increase the company's overall net income by $2,000 if processed further and then sold.