5) Mitchener Corp. manufactures 3 products from a common input in a joint processing operation. Joint processing costs up to the split off point total $300,000 per year. The company allocates these costs to the joint products on the basis of their total sales value at the split off point. Each product may be sold at the split off point or processed further. The additional processing costs and sales value after further processing for each product (on an annual basis) are: Product M N Further Sales value Sales value at Processing after further split off Costs processing $ 200,000 $ 85,000 $ 300,000 $ 155,000 $ 110,000 $ 285,000 $ 325,000 $ 65,000 $ 370,000 Which product(s) should be processed further