Conway Corporation manufactures two products that are considered joint products. Common costs of $350,000, allocated using the physical measures method, yield 15,000 units of Product A and 20,000 units of Product B. Product B incurs $50,000 of direct costs and sells for $15 per unit. Conway has the option of processing Product B further. This action would increase the product’s direct costs by $35,000 and would increase the unit selling price to $17. If Conway further processes Product B, its income will