Stars Manufacturing Company Produces Products A1, B2, C3, and D4 $\text { If Processed Further }$

Stars Manufacturing Company produces Products A1, B2, C3, and D4 through a joint process. The joint costs amount to $200,000.
$\text { If Processed Further }$
$\begin{array}{rrrrr}&&\text {Sales Value}&\text { Additional}\\\underline{\text { Product} } &\underline{\text { Units Produced }} & \underline{\text { at Split-Off }} & \underline{\text { Costs }} &\underline{\text { Sales Value }}\\ \mathrm{A} 1 & 3,000 & \$ 10,000 & \$ 2,500 & \$ 15,000 \\\mathrm{~B} 2 & 5,000 & 30,000 & 3,000 & 35,000 \\\mathrm{C} 3 & 4,000 & 20,000 & 4,000 & 25,000 \\\mathrm{D} 4 & 6,000 & 40,000 & 6.000 & 45,000\end{array}$

-Refer to the figure.If Product B2 is processed further,what will be the effect on profits?

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