Coronado Industries 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: Sales Revenue at Split-off Additional Sales Revenue after Variable Costs Further Processing Product Green lumber $150600 $20500 $181000 Rough lumber 120000 27600 174600 Sawdust 107500 19600 130000 The additional profit that would result from processing rough lumber further is O $54600. O $147000. $27000. O $92400