Woodridge Corporation has a joint process that produces three products: P, G and A. Each product may be sold at split-off or processed further and then sold. Joint-processing costs for a year amount to $25,000. The production level for each product is 1,000 units. Other data follows:

Sales Value Separable Processing Sales Value

Product at Split-Off Costs after Split-Off at Completion

P $12 $9 $21

G 10 4 17

A 15 6 19

Assume Woodridge Corporation processes the joint products beyond the split-off point that will maximize net income. Woodridge Corporation's net income is ________.

A) $12,000

B) $15,000

C) $17,000

D) $25,000