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	Separable Costs of further processing	Sales value after processing
Product Alpha	55,000	100,000	190,000
Product Beta	20,000	50,000	40,000
Product Sigma	60,000	150,000	220,000

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.