1. Georgia Manufacturing Company produces products A, B, C, and D through a joint process. The joint costs amount to $250,000.

   Product	UnitsProduced	Sales Value at Split-Off	Additional Costs of Processing	Sales ValueAfter Processing
   A	1,500	$20,000	$5,000	$30,000
   B	2,500	$60,000	$6,000	$70,000
   C	2,000	$40,000	$8,000	$50,000
   D	3,000	$80,000	$12,000	$90,000

   If A is processed further, profits of A will:

   Decrease by $45,000

   Increase by $10,000

   Increase by $25,000

   Increase by $5,000