Happy manufacturing produces three products A, B, and C from a joint process. Each product may be sold at the split-off point or processes further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Key information about Happy manufacturing production sales and costs are here below

Details	Product A	Product B	Product C	Total
Units produced and sold	20,000	40,000	15,000
sales value of production	$100,000	$120,000	$90,000
Separable costs	$40,000	$60,000	$20,000
Total joint costs				$120,000