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.

What is the gross profit for Dulls assuming the constant gross margin percentage method is used?

	a.	$37,500
	b.	$200,000
	c.	$150,000
	d.	$120,000