Company manufactures three products. In one production batch, the company incurs $25,000 manufacturing costs up to the split off-point (the point in the manufacturing process when the products can be separately identified). The following summarizes the further processing costs beyond the split-off point and ultimate sales value.

urther processing costs		Expected sales revenue
Product 1	$72,000		$90,000
Product 2	$12,000		$28,000
Product 3	$2,000		$12,000

The company can sell the products at split-off point. The expected sales revenues at split-off point are: Product 1 - $24,000, Product 2 - $8,000, Product 3 - $7,000. Which products should be sold at split-off point and which products should be processed further?