Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split$-$off point total $$350,000$ 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$,$$$20\mathrm{.}00$ per pound,$13,000$ pounds$],[$B$,$$$14\mathrm{.}00$ per pound,$20,300$ pounds$],[$C$,$$$26\mathrm{.}00$ per gallon,$4,200$ 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$[[$Product$,\backslash$table$[[$Additional$],[$Processing$],[$Costs$]],$Selling Price$],[0,$$$70,950,$$$25\mathrm{.}10$ per pound$],[$B $-1-2,$$$101,905,$$$20\mathrm{.}10$ per pound$],[$C$,$$$43,780,$$$34\mathrm{.}10$ per gallon$]]$

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?

Complete this question by entering your answers in the tabs below.

Required $1$

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

Note: Do not round your intermediate calculations. Enter "disadvantages" as a negative value.

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