Brittany Furniture manufactures twoproducts, pillows andcushions, from a joint process. Pillows are allocated $7,400

of the total joint costs of $30,000.

There are 2,600pillows produced and 2,600cushions produced each year. Pillows can be sold at thesplit-off point for$ 13

perunit, or they can be processed further into a deluxe pillow for additional processing costs of $8,200and sold for $20

for each deluxe pillow. If the pillows are processed further and made into deluxepillows, the effect on operating income would be? $10,000 increase or decrease?