Swifty Corporation 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	$24600	$184200
Rough lumber		124000	28100	173600
Sawdust		104000	19900	132000

The additional profit that would result from processing rough lumber further is

$21500.

$49600.

$95900.

$145500.