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: outpu AS18.00 per pound 12, 600 pounds B12.00 per pound 19,700 pounds C24.00 gai1on 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 Additional Procesaing Selling Price Product Costs 566, 090 $94,65s $17.90 per pound $39, 460$31.90 per gailon $22.90 per pound