Some obsolete material remains in inventory. The material cost $73,500. However, the company can only sell it for $48,600. If it is processed further for $6,600, it could be sold for $58,000. What would be the effect on net operating income if the material is processed further and sold? a decrease of $22,000 an increase of $5,900 an increase of $2,800 a decrease of $67,700