b) Crain Company produces several products from the processing of Vulumus, a rare mineral. Material and processing costs total $50,000 per ton, one third of which is allocable to product A. The amount of product A received from a ton of Vulumus can either be sold at the split-off point or processed further at a cost of $13,000 and then sold for $31 per kilogram. The sales value of product A at the split-off point is $18 per kilogram. The volume of A that can be sold at the split-off point is 1,000 kg. If A is processed further, the volume is 900 kg. Should product A be processed further or sold at the split-off point? At what selling price after processing further would Crain be indifferent between selling at the split-off point or processing further? (7 marks)