Assume a company has three products$$A$,$ B$,$ and C$$that emerge from a joint process. The selling prices and outputs for each product at the split$-$off point are as follows:

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Each product can be processed further beyond the split$-$off point. The additional processing costs for each product and their respective selling prices after further processing are as follows:

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What is financial advantage $($disadvantage$)$ of further processing Product B$?$