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: Product Selling Price Quarterly Output A $ 18.00 per pound 12,600 pounds B $ 12.00 per pound 19,700 pounds $ 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: Product ABC Additional Processing Costs $ 66,090 $ 94,655 $ 39,460 Selling Price $ 22.90 per pound $ 17.90 per pound $ 31.90 per gallon