Benjamin Company produces products C, J, and R from a joint production process. Each product may be sold at the split-off point or processed further. Joint production costs of $95,000 per year are allocated to the products based on the relative number of units produced. Data for Benjamin's operations for last year follow:

		Units Produced	Sales Values at Split-Off	Sales Values If Processed Further	Costs of Processing Further
	Product C	6,000	$75,000	$100,000	$20,000
	Product J	9,000	$70,000	$115,000	$36,000
	Product R	4,000	$46,500	$55,000	$10,000

Required:

Which products should be processed beyond the split-off point?