Bozo Inc. manufactures two products from a joint production process. The joint process costs $$110,000$ and yields $6,000$ pounds of LTE compound and $14,000$ pounds of HS compound. LTE can be sold at split$-$off for $$55$ per pound. HS can be sold at split$-$off for $$9$ per pound. A buyer of HS asked Bozo to process HS further into CS compound. If HS were processed further, it would cost $$34,000$ to turn $14,000$ pounds of HS into $4,000$ pounds of CS$.$ The CS would sell for $$45$ per pound.

Required:

What is the contribution to income from selling the $14,000$ pounds of HS at split$-$off?

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Conceptual Connection: What is the contribution to income from processing the $14,000$ pounds of HS into $4,000$ pounds of CS$?$

Should Bozo continue to sell the HS at split$-$off or process it further into CS$?$