Guasman Company produces products R$,$ J$,$ and C from a joint production process. Each product may be sold at the split$-$off point or be processed further. Joint production costs of $$92,000$ per year are allocated to the products based on the relative number of units produced. Data for Guasman's operations for the current year are as follows:

Units Allocated Joint Sales Value

Product Produced Production Cost At Split$-$off

R $8,000$ $$32,000$ $$76,000$

J $10,00040,00071,000$

C $5,00020,00048,000$

Product R can be processed beyond the split$-$off point for an additional cost of $$26,000$ and can then be sold for $$105,000.$ Product J can be processed beyond the split$-$off point for an additional cost of $$38,000$ and can then be sold for $$117,000.$ Product C can be processed beyond the split$-$off point for an additional cost of $$12,000$ and can then be sold for $$57,000.$

Required:

$1.$ Which products should be processed beyond the split$-$off point?