Cathy Company makes two products from a common input. Joint processing costs total $36,000 per year and are allocated to the products based on total sales values at the split-off point. Below is information for the two products: Product X Product Y Total Allocated joint costs $14,400 $21,600 $36,000 Sales value at the split-off point 18,000 27,000 45,000 Costs of further processing 10,875 12,375 23,250 Sales value after further processing 36,675 41,775 78,450 The effect on the company's operating income if it chooses to process Product X further and then sell it, rather than sell Product X at the split-off point, would be a(n): O increase of $18,675 O decrease of $6,600 O increase of $2,400 O increase of $7.800 increase of $25,800