Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split$-$off point total $$305,000$ 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:

$\backslash$table$[[$Product$,$Selling Price,Quarterly$],[$Output$,,],[$A$,$$$11\mathrm{.}00$ per pound,$11,200$ pounds$],[$B$,$$$5\mathrm{.}00$ per pound,$17,600$ pounds$],[$C$,$$$17\mathrm{.}00$ per gallon,$2,400$ 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:

$\backslash$table$[[,\backslash$table$[[$Additional$],[$Processing$],[$Costs$]],$Selling$],[$Product$,$$$50,340,$$$15\mathrm{.}20$ per pound$],[$A$,$$$51,170,$$$10\mathrm{.}20$ per pound$],[$B$,$$$71,170,$$$24\mathrm{.}20$ per gallon$],[$C$,$$$25,60e,]]$

Required:

What is the financial advantage $($disadvantage$)$ of further processing each of the three products beyond the split$-$off point?

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?

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Required I

What is the financial advantage $($disadvantage$)$ of further processing each of the three products beyond the split$-$off point?

$($Enter "disadvantages" as a negative value.$)$

$\backslash$table$[[,$Product A$,$Product B$,$Product C$],[$Finencial advantage $($Esadvantege$)$ of further processing,,,$]]$