Guster Chemical Company (GCC) manufactures two products as part of a joint process: X1 and Y1. Joint costs up to the split-off point totai $20,000. The Joint costs are allocated to X1 and Y1 in proportion to their relative sales values. At the split-off point, product X1 can be sold for $30,300, whereas product Y1 can be sold for $70,700. Product X1 can be processed further to make product X2, at an incremental cost of $36,000,2 can be sold for $83,000. Product Y1 can be processed further to make product Y2, at an incremental cost of $46,000. Y2 can be sold for $93,000. The net change in operating income resulting from a decision to manufacture product 2 is: Multiple Choice $16,700 (increase). $52,700 (increase). $16,700 (decrease). $36,000 (increase)