Company D makes two products from a joint input that have the following information:

Sales Value

Total Additional

Sales Value

	Units	Per Unit	Processing	Per Unit After
	Produced	At Split-Off	Costs	Additional Processing

Product A	40,000	$10	$400,000	$15
Product B	150,000	4	300,000	7

The joint cost incurred to produce the two products to the split-off point is $600,000. What is the net benefit (cost) of processing Product A further?

	A.	($200,000)
	B.	$40,000
	C.	($120,000)
	D.	$240,000