Posh Pillows manufactures two products, pillows and cushions, from a joint process. Pillows are allocated $7,300 of the total joint costs of $28,000. There are 2,800 pillows produced and 2,800 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 $8,200 and sold for S18 for each deluxe pillow. If the pillows are processed further and made into deluxe pillows, the effect on operating income would be O A. $8,600 net increase in operating income. O B. $33,600 net increase in operating income. O C. $33,600 net decrease in operating income. OD. $8,600 net decrease in operating income