Donna owns a small apple orchard and press operation. After picking and selling the high$-$grade apples in their fresh state, she presses the remaining apples into juice. This process also yields pomace $($a pulp like product$).$ There is a market for both the juice and the pomace immediately after this joint pressing process is complete. The joint processing costs are $$30,000.$ Both of these products can be processed further: the juice can be turned into hard cider, while the pomace can be turned into jam. The values of each product at different stages of completion, along with the additional costs that will be incurred if the products are processed further, are as follows.

$\backslash$table$[[,\backslash$table$[[$Sales Value$],[$at Split$-$Off$]],\backslash$table$[[$Additional$],[$Processing Cost$]],\backslash$table$[[$Final Sales$],[$Value$]]],[$Apple juice$/$hard cider,$$37,500,$$$15,044,$$$105,000$