Posh pillows manufactures two products, pillows and cushions, from a joint process pllows are allocated $7,000 of the total joint costs of $30,009 there are 2,900 pllows produced and 2,500 cushions produced each year pilows can be sold at the split-off point for $10 per unit, or they can be processed further into a deluxe pillow for additional processing costs of $8,300 and sold for $21 for each delaxe pllow t the pllows ane pracessed futher and made into deluxe plows, the effect on operating income would be o a. $23.600 net decrease in operating income o b. $29,000 net decrease in operating income o c. $29,000 net increase in operating income o d. $23,600 net increase in operating income