Brittany Furniture Manufactures Two Products,pillows and Cushions,from a Joint Process

Brittany Furniture manufactures two products,pillows and cushions,from a joint process.Pillows are allocated $7,000 of the total joint costs of $25,000.There are 2,500 pillows produced and 2,500 cushions produced each year.Pillows can be sold at the split-off point for $12 per unit,or they can be processed further into a deluxe pillow for additional processing costs of $8,000 and sold for $16 for each deluxe pillow.If the pillows are processed further and made into deluxe pillows,the effect on operating income would be

A) $30,000 net increase in operating income.
B) $2,000 net decrease in operating income.
C) $2,000 net increase in operating income.
D) $30,000 net decrease in operating income.