Marigold Corp. produces several products that can be sold at the split-off point or processed further and then sold. The following results are from a recent period:

Product		Sales Value at Split-off	Additional Variable Costs	Sales Value after Further Processing
Green lumber		$160600	$24800	$185400
Rough lumber		125000	28300	175000
Sawdust		105000	20100	133200

The additional profit that would result from processing rough lumber further is

$21700.

$96700.

$50000.

$146700.