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 company's 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.