Garden of Eden Company manufactures two products, Brights and Dulls, from a joint process. A production run costs $50,000 and results in 250 units of Brights and 1,000 units of Dulls. Both products must be processed past the split-off point, incurring separable costs for Brights of $60 per unit and $40 per unit for Dulls. The market price is $250 for Brights and $200 for Dulls.

Refer to Figure 7-7. What is the gross profit for Brights assuming the net realizable value method is used?

a. $62,500

b. $11,446

c. $36,054

d. $47,500