Baldwin Corporation produces three separate products from a common process with a joint cost of $120,000. Each of the products can be sold at the split-off point or can be processed further and then sold at a higher price. The cost and selling data for a recent period follow: Product Sales Value at Split-off point Product Alpha Product Beta Product Sigma Separable Costs of further processing $100,000 $ 50,000 $150,000 Sales Value after further processing $190,000 $ 60,000 $220,000 $55,000 $20,000 $60,000 Use the Net Realizable Method to allocate the joint costs to each of the three products. Use incremental analysis to determine which products should be sold at the split-off point and which should be processed further. State specifically which products should be sold at split-off and which should be further processed before being sold