Vaughn Manufacturing 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: Sales Value Additional Sales Value after at Split-off Variable Costs Further Processing Product Green lumber $158600 $22500 $193000 Rough lumber 120000 28200 175600 Sawdust 106500 19800 138000 The additional profit that would result from processing rough lumber further is O $27400. O $55600. O $91800. O $147400