2 Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $300,000 per quarter. For financial reporting purposes, 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: nts Quarterl Output 11,000 pounds 17,300 pounds 2,200 gallons Product Selling Price A $10.00 per pound $4.00 per pound eBook Hint Print eferences C $16.00 per gallon 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 Processing Selling Price $14.10 per pound Product Conts $48,250 $68,055 9.10 per pound $23,780 $23.10 per gallon