Company produces products A, B, and C from a joint production process. Each product may be sold at the split-off point or be processed further. Joint production cots of $184,000 per year are allocated to the products based on the relative number of units produced. Data for operations for the current year are as follows:

		Units Produced		Allocated Joint Production Costs		Sales Value at Split-off
Product
A		16,000		$64,000		$152,000
B		20,000		$80,000		142,000
C		10,000		$40,000		95,000
		46,000		$184,000

Product A can be processed beyond the split-off point for an additional cost of $52,000 and can then be sold for $210,000. Product B can be processed beyond the split-off point for an additional cost of $76,000 and can then be sold for $234,000. Product C can be processed beyond the split-off point for an additional cost of $24,000 and can then be sold for $114,000.

REQUIRED:

1. Calculate the impact on operating income of processing each product further.
2. Which product(s) should be processed beyond the split-off point?
3. Identify one non-financial consideration relative to this decision.