Carmen Co$.$ can further process Product J to produce Product D$.$ Product J is currently selling for $$21\mathrm{.}25$ per pound and costs $$16\mathrm{.}55$ per pound to produce. Product D would sell for $$38\mathrm{.}35$ per pound and would require an additional cost of $$9\mathrm{.}70$ per pound to produce.

The differential cost of producing Product D is

a$.$ $$9\mathrm{.}70$ per pound

b$.$ $$11\mathrm{.}64$ per pound

c$.$ $$7\mathrm{.}76$ per pound

d$.$ $$5\mathrm{.}82$ per pound