Progress Crane Company 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 $159600 $24000 $178000 Rough lumber 110000 25300 154000 Sawdust 90000 17100 115200 What is the increase in profit if the appropriate products are processed further? $87600 $226800 $21200 $26800