Orange Paper Company processes wood pulp into two products. During February the joint costs of

processing were $$156,000.$ Production and sales value information for the month were as follows:

Sales Value at

Paper sells for $$2\mathrm{.}85$ a kilogram and cardboard sells for $$3\mathrm{.}90$ a kilogram.

There were no beginning inventories for April but ending inventories totalled $15,000$ kilograms for paper and

$18,000$ kilograms for cardboard.

What will be the total incremental benefit or $($loss$)$ from all potential sales of processing the cardboard

beyond the splitoff point?

a$.$ $$217,800$

b$.$ $$257,800$

c$.$ $$277,000$

d$.$ $$237,800$

e$.$ $$311,000$