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	10,000	40,000	71,000
C	5,000	20,000	48,000

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?