2 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: 01:37:55 Product B $ $ $ Selling Price 4 per pound 7 per pound 12 per gallon Quarterly Output 10,000 pounds 22.000 pounds 5,000 gallons 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 $ 53,000 $ 8 per pound 38,000 $ 12 per pound $ 18,000 $ 20 per gallon B $ Which products should be processed further