Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processingcosts up to the split-off point total $350,000 per quarter. 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 Selling Price $16 per pound $ 8 per pound $25 per gallon Quarterly Output 15,000 pounds 20,000 pounds 4,000 gallons Product 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 Processing Selling Price Product Costs $63,000 $80,000 $36,000 $ 20 per pound $ 13 per pound S 32 per gallon