Cellestial Manufacturing Company Produces Products A1, B2, C3, and D4

Multiple Choice

Cellestial Manufacturing Company produces Products A1, B2, C3, and D4 through a joint process. The joint costs amount to $200,000. $\begin{array}{rrrrr}&&&\text { If Frocessed Further }\\&&\text { Sales Value} & \text { Additional }\\\text { Product } & \text { Units Produced } & \text {at Split-Off } &\text { Costs } & \text { Sales Value }\\A 1 & 3,000 & \$ 10,000 & \$ 2,500 & \$ 15,000 \\\text { B2 } & 5,000 & 30,000 & 3,000 & 35,000 \\\mathrm{C3} & 4,000 & 20,000 & 4,000 & 25,000 \\\mathrm{D} 4 & 6,000 & 40,000 & 6,000 & 45,000\end{array}$ If Product B2 is processed further, profits will

A) increase by $2,000.
B) decrease by $3,000.
C) increase by $32,000.
D) increase by $30,000.