Benjamin Signal Company produces products R, J, C from a joint process. Each product may be sold at the split off point or be processed further. Joint production costs of $92,000 are allocated to the products based on the relative number of units produced. Data for the current year operations follow: Product Allocated Joint Sales Value at Units Produced Production Cost 32,000 40,000 20,000 Spit off 8,000 10,000 5,000 $ 76,000 $ 71,000 48,000 Product R can be processed beyond the split off point for an additional cost of $26,000 and can then be sold for $105,000. Product J can be processed beyond the split off point for an additional $38,000 and then sold for $117,000. Product C can be processed beyond the split oft point for an additional $12,000 and then sold for $57,000. Required: Which products should be processed beyond the split off point? Show your calculations