Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $335,000 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 Product A Selling Price $17.00 per pound 12, 400 pounds B $11.00 per pound 19, 400 pounds C $23.00 per gallon 3,600 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 Product Processing Costs Selling Price A $63, 720 B $91,120 $21.80 per pound $16.80 per pound C $37, 360 $30.80 per gallon