Cost Allocation in Joint Products: A company produces two joint products, P and Q, from a common production process. The total production costs up to the split-off point are $200,000. Product P can be sold at the split-off point for $120,000, or it can be further processed at an additional cost of $30,000 to yield a final sales value of $150,000. Product Q can be sold at the split-off point for $80,000 or processed further at an additional cost of $20,000 to yield a final sales value of $100,000. Determine whether each product should be sold at the split-off point or processed further.