A company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $100,000. The company allocates these costs to the joint products based on their total sales value at the split-off point. These sales values are as follows: Product A, $50,000; Product B, $90,000, and Product C, $60,000. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities. The additional processing costs and sales value after further processing for each product (on an annual basis) are: Product A Product B Additional Processing Costs Sales Value after Further Processing $35,000 $150,000 $12,000 $80,000 $40,000 $75,000 Product C Which product(s) should not be sold at the split-off point but should instead be processed further? Products B and C Product B Product A Product C