Bowen Wave Company produces products P, Q, R from a joint process. Each product may be sold at the split off point or be processed further. Joint production costs of $81,000 are allocated to the products based on the relative number of units produced. Data for the current year operations follow: Product Units Allocated Joint Sales Value at Produced Production Cost Spit off P 4,000 $ 28,000 $ 38,000 Q R 7,000 $ 49,000 $ 47,000 2,000 $ 14,000 $ 16,000 Product P can be processed beyond the split off point for an additional cost of $10,000 and can then be sold for $50,000. Product Q can be processed beyond the split off point for an additional $35,000 and then sold for $65,000. Product R can be processed beyond the split off point for an additional $6,000 and then sold for $25,000. Required: Which products should be processed beyond the split off point? Show your calculations.