Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $320,000 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: Selling Price $ 14.00 per pound Product A Quarterly Output 11,800 pounds B 18,500 pounds C $ 20.00 per gallon 3,000 gallons $ 8.00 per pound 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 Product A $ 56,850 B $ 80,875 C $ 31,300 Required: Selling Price $ 18.50 per pound $13.50 per pound $ 27.50 per gallon 1. What is the financial advantage (disadvantage) of further processing each of the three products beyond the split-off point? 2. Based on your analysis in requirement 1, which product or products should be sold at the split-off point and which product or products should be processed further?