Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split$-$off point total $$300,000$ per quarter. For financial reporting purposes, the company allocates these costs to the joint products based on their relative sales value at the split$-$off point. Unit selling prices and total output at the split$-$off point are as follows:ProductSelling PriceQuarterly OutputA$ $10\mathrm{.}00$per pound$11,000$poundsB$ $4\mathrm{.}00$per pound$17,300$poundsC$ $16\mathrm{.}00$per gallon$2,200$gallonsEach product can be processed further after the split$-$off point. Additional processing requires no special facilities. The additional processing costs $($per quarter$)$ and unit selling prices after further processing are given below:ProductAdditional Processing CostsSelling PriceA$ $48,250$$ $14\mathrm{.}10$per poundB$ $68,055$$ $9\mathrm{.}10$per poundC$ $23,780$$ $23\mathrm{.}10$per gallonRequired: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 should be processed further?