The multi-fridge comes in three different sizes, the bachelor size, the family size and the industrial size. The division responsible for manufacturing the multi-fridge can choose between adding an ice maker to these fridges or not. A joint production costs of $120,000 per year are allocated to each size of fridge based on the relative number of units produced and the following budgeted information is available for the coming year. Table 4-Budgeted production Multi-fridge Bachelor Size Family Size Industrial Size Units produced 250 50 100 Sales value at the split-off point $150,000 $32,500 $70,000 Cost of adding an ice maker $12,500 $2,500 $10,000 Sales value with an ice maker $190,000 $41,000 $75,000 Required: Advise whether it is worth adding an ice maker to these fridges or not. Use calculations for supporting your argument.