General Chemical Company (GCC) manufactures two products as part of a joint process: A1 and 81. Joint costs up to the split-off point total $19,000. The joint costs are allocated to Al and B1 in proportion to their relative sales values. At the split-off point, product Al can be sold for $34,650, whereas product B1 can be sold for $64,350. Product A1 can be processed further to make product A2, at an incremental cost of $35,000, A2 can be sold for $82,000. Product B1 can be processed further to make product B2, at an incremental cost of $45,000. B2 can be sold for $92,000. The pet change in operating income resulting from a decision to manufacture product B2 is: Multiple Choice $45,000 (decrease) $17,350 (increase) $17,350 (decrease) $27.650 (increase)