Required information The following information applies to the questions displayed below) Guster Chemical Company (GCC) manufactures two products as part of a joint process X1 and Y1.Joint costs up to the split-off point total $23,000. The joint costs are allocated to X1 and Y1 in proportion to their relative sales values. At the split off point, product X1 can be sold for $32,100, whereas product Y1 can be sold for $74,900. Product X1 can be processed further to make product X2, at an incremental cost of $39,000 X2 can be sold for $86,000 Product Y1 can be processed further to make product Y2 at an incremental cost of $49,000 Y2 can be sold for $96,000 The net change in operating income resulting from a decision to manufacture product X2 is: Multiple Choice $14,900 (increase) O $39,000 (increase) Multiple Choice $14,900 (increase) $39,000 (increase) $53,900 (increase) $14,900 (decrease)