Dutch, Inc. uses a joint process that costs $125,000 and results in two products; 4,000 gallons of Chemgo and 2,000 gallons of GoAssist. The Chemgo can be sold as is for $80 per gallon or processed further into Super Chemgo for an additional processing cost of $50,000. The Super Chemgo can be sold for $100 per gallon.

What is the financial advantage (disadvantage) to Dutch of processing Chemgo into Super Chemgo?

	a.	$30,000
	b.	$80,000
	c.	($225,000)
	d.	($95,000)