Dorsey Company manufactures three products from a common input in a jolnt processing operation. Joint processing costs up to the split$-$off point total $$310,000$ per quarter. For financlal 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$,$$$12\mathrm{.}00$ per pound,$11,400$ pounds$],[$B$,$$$6\mathrm{.}00$ per pound,$17,900$ pounds$],[$C$,$$$18\mathrm{.}00$ per gallon,$2,600$ 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:

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?