A chocolate bunny facility processes cocoa beans into liquid chocolate in a joint process. At its split-off point, liquid chocolate can be further processed into chocolate bunnies. Which of the following is irrelevant in deciding whether to sell liquid chocolate at its split-off point or to process it further into chocolate bunnies? Sales value of liquid chocolate Sales value of chocolate bunnies Cost of further processing the liquid chocolate into chocolate bunnies Joint costs incurred to process the cocoa beans into liquid chocolate