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 $152600 $23200 $175800 Rough lumber 117000 26700 163800 Sawdust 97000 18500 123600 The additional profit that would result from processing rough lumber further is $20100. $90300. $46800. $137100.