Sheffield Bunyon Lumber Co. 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		$168600	$26400	$195000
Rough lumber		133000	29900	186200
Sawdust		113000	21700	142800

Which products should be processed further?

a) Green lumber and sawdust.

b) Green lumber and rough lumber.

c) All three products.

d) Rough lumber and sawdust.