Cobe Company has already manufactured 25,000 units of Product A at a cost of $20 per unit. The 25,000 units can be sold at this stage for $490,000. Alternatively, the units can be further processed at a $260,000 total additional cost and be converted into 5,400 units of Product B and 12,000 units of Product C. Per unit selling price for Product B is $102 and for Product C is $60.