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Brittany Furniture manufactures two products, pillows and cushions, from a joint process, Pillows are allocated $7,000 of the total joint costs of $25,000. There are 2,500 pillows produced and 2,500 cushions produced each year. Pillows can be sold at the split-off point for $12 per unit, or they can be processed further into a deluxe pillow for additional processing costs of $8.000 and sold for $16 for each deluxe pillow. If the pillows are processed further and made into deluxe pillows, the effect on operating income would be $30.000 net increase in operating income. $2,000 net decrease in operating income. $2.000 net increase in operating income. $30,000 net decrease in operating income