Concord Corporation produces several products that can be sold at the split-off point or processed further and then sold. The following results are from a recent period:

Product	Sales Value at Split-off	Additional Variable Costs	Sales Value after Further Processing
Green lumber	$161600	$25000	$186600
Rough lumber	126000	28500	176400
Sawdust	106000	20300	134400

The additional profit that would result from processing rough lumber further is

$97500.

$21900.

$50400.

$147900.