Fletcher Fabrication, Inc., produces three products by a joint production process. Raw materials are put into production in DepartmentX, and at the end of processing in this department, three products appear. Product A is sold at the split-off point with no furtherprocessing. Products B and C require further processing before they are sold. Product B is processed in Department Y, and product Cis processed in Department Z. The company uses the estimated net realizable value method of allocating joint production costs.Following is a summary of costs and other data for the quarter ended June 30. Mo inventories were on hand at the beginning of the quarter. No raw material was on hand at June 30_ All units on hand at the end ofthe quarter were fully complete as to processing. Products A B CPounds sold 20,888 59,888 70,880Pounds on hand at June 30 56,888 @ 4@, 000Sales revenues % 45,008 $£265,588 %367,520Departments X Y Z Raw material cost $165,000 3 2 3 8Direct labor cost 72,880 121,358 287,625Manufacturing overhead 3@,e80 31,65@ 189,875 Required: a. Determine the following amounts for each product: (1) estimated net realizable value used for allocating joint costs, (2) joint cosisallocated to each of the three products, (3) cost of goods sold, and (4) finished goods inventory costs, June 30. b. Assume that the entire output of product A could be processed further at an additional cost of $6.00 per pound and then sold for$12.90 per pound. Compute the incremental income from further processing A. ¢. Considering the results of part b, should the company process product A further?