Upscale Dishwear Manufactures Two Products,salad Plates and Platters,from a Joint

Upscale Dishwear manufactures two products,salad plates and platters,from a joint process.Salad plates are allocated $7,500 of the total joint costs of $25,000.There are 3,000 salad plates produced and 3,000 platters produced each year.Salad plates can be sold at the split-off point for $12 per unit,or they can be hand painted for additional processing costs of $8,400 and sold for $16 for each deluxe salad plate.If the salad plates are processed further and made into deluxe plates,the effect on operating income would be

A) $36,000 net increase in operating income.
B) $3,600 net decrease in operating income.
C) $36,000 net decrease in operating income.
D) $3,600 net increase in operating income.