1) A and B

2) A,B and C

3) A and C

4) B and C

A company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $98,000 per quarter. The company allocates these costs to the joint products on the basis of their relative sales value at the split-off point. Unit selling prices and total output at the split-off point are as follows: Product Selling Price 3 per pound 7 per pound 11 per gallon $ $ $ Quarterly Output 10,000 pounds 22,000 pounds 5,000 gallons B Each product can be processed further after the split-off point. Additional processing requires no special facilities. The additional processing costs (per quarter) and unit selling prices after further processing are given below: Additional Product Processing Costs Selling Price A $ 53,000 $ 8 per pound $ 38,000 $ 11 per pound $ 18,000 $ 18 per gallon B Which products should be processed further