CUIK-369 company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $75,000 per quarter. The company allocates these costs to the joint products on the basis of their relative sales value at the split-off point. Unit selling prices and total output at the split-off point are as follows: Product A B C +A Selling Price 5 per pound 7 per pound Quarterly Output 10,000 pounds 22,000 pounds 10 per gallon 5,000 gallons Each product can be processed further after the split-off point. Additional processing requires no special facilities. The additional processing costs (per quarter) and unit selling prices after further processing are given below: Additional Product Processing Costs Selling Price A $ 53,000 $ 6 per pound B C $ 38,000 $ 12 per pound 18,000 $ 20 per gallon Which products should be processed further?