Served Inc. manufactures two products, salad plates and platters, from a joint process. Salad plates are allocated $7,500 of the total joint costs of $27,000. There are 3,000 salad plates produced and 3,000 platters produced each year. Salad plates can be sold at the split -off point for $14.00 per unit, or they can be hand painted for additional processing costs of $8,800 and sold for $17.00 for each deluxe salad plate. If the salad plates are processed further and made into deluxe plates, the effect on operating income would be O A. $200 net decrease in operating income. 0 B. $42,000 net decrease in operating income. O C. $42,000 net increase in operating income O D. $200 net increase in operating income. _