Davis Corporation produces product A, B and C from a joint production process. Each product may be sold at the split-off point or processed further. Joint production costs of $100,000 per year are allocated to the products based on the relative number of units produced. Data for Davis operations for 2021 are as follows:

Additional costs

and sales values

if processed further

Product	Units Produced	Joint Production Costs	Sales values at split-off	Sales Values	Added Costs*
A	8,000	$34,000	$45,000	$54,000	$ 9,300
B	9,000	$28,000	38,500	55,000	15,500
C	4,000	$38,000	28,200	37,000	9,000

*All variable and traceable to the products involved.

Required:

Which products should be processed beyond the split-off?