Posh Pillows manufactures twoproducts, pillows andcushions, from a joint process. Pillows are allocated $ 7 comma 500

$7,500 of the total joint costs of $ 28 comma 000

$28,000. There are 2 comma 700

2,700 pillows produced and 2 comma 700

2,700 cushions produced each year. Pillows can be sold at the splitminus

off point for $ 10

$10 perunit, or they can be processed further into a deluxe pillow for additional processing costs of $ 8 comma 500

$8,500 and sold for $ 18

$18 for each deluxe pillow. If the pillows are processed further and made into deluxepillows, the effect on operating income would be