Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $97,000 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: Quarterly Output 16,000 pounds Product Selling Price 3 per S 5 Per 21,000 pounds pound S 9 7,000 gallons gallon 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 Costs $38,000 Product Selling Price $ 5 per pound S 7 per pound $ 12 per gallon $11,000