A company produces products C and R from a joint production process. Each product may be sold at the split-off point or processed further. Joint production costs of $95,000 per year are allocated to the products based on the relative number of units produced. Data for the companys operations for last year follow:

	Units Produced	Sales Values at Split-Off	Sales Values If Processed Further	Costs of Processing Further
Product C	6,000	$ 75,000	$ 100,000	$ 20,000
Product R	4,000	$ 46,500	$ 55,000	$ 10,000

Which product(s) should be processed beyond the split-off point?

Show calculations that support your answer.