. California Chemical Co. produces several chemical compounds. Each compound can be sold at the split-off point or processed further. The following results apply to May:


Compound Sales Value at Split-off Point Costs of Additional Processing Sales Value After Additional Processing

Chem I $59,600 $7,300 $74,400

Chem II 70,700 17,500 82,600

Chem III 46,700 6,200 60,500


After determining which products should be sold at the split-off point and which should be processed further, the total revenue provided by these three products would be

A) $217,500.

B) $205,600.

C) $177,500.

D) $204,000.