A company manufactures two products using the same production process. The joint costs incurred up to the split$-$off point are $$200,000.$ These costs are allocated to the products on the basis of their sales values at the split$-$off point. Below presents additional information for the products:

$\backslash$table$[[$Product$,\backslash$table$[[$Present sales$],[$Value$]],\backslash$table$[[$Estimated Sales if$],[$Processed Further$]],\backslash$table$[[$Additional$],[$Processing Costs$]]],[$D$,$$$40,000,$$$60,000,$$$14,000$