Sunland Company 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	$159600	$24000	$178000
Rough lumber	130000	29300	182000
Sawdust	110000	21100	139200

What is the increase in profit if the appropriate products are processed further?

$270800

$30800

$25200

$99600