CUIK-717 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:

ProductSelling Price Quarterly OutputA$4 per pound 10,000 poundsB$7 per pound 22,000 poundsC$12 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: ProductAdditional Processing CostsSelling Price A$53,000 $7 per pound B$38,000 $13 per pound C$18,000 $19 per gallon

Which products should be processed further?

Multiple Choice

B and C

A, B, and C

A and B

A and C