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: Product A $ B Selling Price 4 per pound 6 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 A $ 53.000 $ 7 per pound $ 38.000 $ 12 per pound $ 18.000 $ 19 per gallon Which products Shoud be processed further