Breegle Company produces three products (B-40, J-60, and H-102) from a single process. Breegle uses the physical volume method to allocate joint costs of $22,500 per batch to the products. Based on the following information, which product(s) should Breegle continue to process after the split-off point in order to maximize profit?

	B-40	J-60	H-102
Physical units produced per batch	1,500	2,000	3,200
Sales value per unit at split-off	$10.00	$4.00	$7.25
Cost per unit of further processing after split-off	3.05	1.00	2.50
Sales value per unit after further processing	12.25	5.70	9.75