Carmen Co. can further process Product J to produce Product D. Product J is currently selling for $20 per pound and costs $15.75 per pound to produce. Product D would sell for $38 per pound and would require an additional cost of $8.55 per pound to produce. What is the differential cost of producing Product D?

a.$6.50 per pound

b.$5.25 per pound

c.$17.00 per pound

d.$8.55 per pound