Appex Corporation manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $100,000 per year. These costs are allocated to the joint products on the basis of their total sales value at the split-off point. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities. The sales values, additional processing costs and the sales value after further processing for each product on an annual basis are shown below