Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $340,000 per quarter. For financial reporting purposes, 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 Quarterly Output 12,600 pounds 19,700 pounds Product Selling Price A 18.00 per pound $ 12.00 per pound ? 24.00 per gallon 3,800 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 Processing Costs $66,090 $94,655 $39,460 Selling Price $22.90 per pound $17.90 per pound $31.90 per gallon Product Required: 1. What is the financial advantage (disadvantage) of further processing each of the three products beyond the split-off point