A product produced in a joint process can either be sold as is or processed further. If sold as is, 962 kilograms can be sold at $13.38 per kilogram. If processed further, then only 681 kilograms can be sold at $20.63 per kilogram. The cost to process further is $1997. What is the incremental benefit (cost) of processing further?

A) -3148

B) 12052

C) -846

D) 1151