Paul Bunyon Lumber Co. 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	$159.000	$24,000	$178,000
Rough lumber	$124,000	$28,200	$173,600
sawdust	$102,000	$19,600	$130,000

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

A.)$21,400

B)$49,600

C)$145,400

D)$95,800