Cellestial Manufacturing Company produces Products A1, B2, C3, and D4 through a joint process. The joint costs amount to $200,000.

			If Processed Further
		Sales Value	Additional
Product	Units Produced	at Split-Off	Costs	Sales Value
A1	3,000	$10,000	$2,500	$15,000
B2	5,000	30,000	3,000	35,000
C3	4,000	20,000	4,000	25,000
D4	6,000	40,000	6,000	45,000

Which product(s) should be sold at split-off to maximize profits in the short run?

a. Product A1

b. Product D4

c. Product B2

d. Products A1 and D4