Sunny Corporation sells 1,200 units of product A per day at $1.00 per unit. Sunny has the option of processing the product further for additional costs of $400 per day to produce product B, which sells for $1.45 per unit. If Sunny processes product A further to produce product B, the company's net income will:

Select one:

a. Increase by $140 per day

b. Increase by $540 per day

c. Decrease by $540 per day

d. Decrease by $140 per day