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AL John's company, Lwo Lypes of candles are created from the common melling and molding process: pillar candles and votive candles (eight volives per pack; one pack is one unit. The costs of the joint process Lolal $56,700. The votive candles are sold directly after production, but the pillar candles are further etched and designed to increase their value. The quantities, costs, and values of these products as produced and sold are as follows. Production units al split-off Units sold at split-off Further processing cost Production units after further processing Units sold after further processing Sales price per unit Etched, Decorated Pillar Candles Votive Candles Pillar Candles 20,000 10,000 9,000 $10,000 20,000 19,000 $4 $169. $6.