A joint input costing $500 results in four distinct products at the point of split-off. Relevant data follows:

Product	Sales value At Split-Off point	Allocated Joint Cost	Separable Cost	Sales Value after further processing
J	$200	$50	$100	$400
K	300	150	200	600
L	100	10	50	140
M	20	5	10	40

Which of the four products should not be further processed?

J

K

L

K and L

M