18. Benjamin Company produces products C, J, and R from a joint production process. Each product may be products based on the relative number of units produced. Data for Benjamin's operations for last year follow: sold at the split-off point or processed further . Joint production costs of 895,000 per year are allocated to the Sales Values Costs of Units Sales Values at If Processed Processing Produced Split-on Further Further Product 6,000 $75,000 $100,000 $20,000 Product 9,000 $70,000 $115,000 $36,000 Product R 4,000 $46,500 $55,000 $10,000 Required: Which products should be processed beyond the split-off point