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 Y2 is: Multiple Choice $49,000 (decrease) $27.900 (increase) The net change in operating income resulting from a decision to manufacture product Y2 is: 40 Multiple Choice R of 2 $49,000 (decrease) 25.42 $27,900 (increase) $21,100 (increase) $27,900 (decrease)