Chino Company manufactures fabric and clothing. Managers can either sell the unfinished fabric to other clothing manufacturers or incur additional conversion costs to create a finished garment. The costs incurred to produce the unfinished fabric are $400,000, which are allocated to the products based on the sales value of the unfinished fabric. Following is information concerning the clothing that can be produced from the fabric:

Product	Number of Units	Selling Price of Unfinished Fabric	Selling Price after Processing Further	Additional Processing Cost
Pants	6,000	20.00	30.00	$28, 450
Shirts	12,000	23.20	32.40	64,400
Coats	4,000	38.80	43.20	18,300

Required: Calculate the increase or decrease in profit if the products are processed further. (PLEASE SHOW WORKINGS)