Harris Corp. manufactures three products from a common input in a joint processing operation. Each product may be sold at the split-off point or processed further. The additional processing costs and sales value after further processing for each product (or an annual basis) are: Sales Value at Split-Off $180,000 $135,000 $95,000 Product J.... Product K.. Product L... Sales Value After Further Processing S230,000 S280,000 $160,000 Further Processing Costs $60,000 $105,000 $85,000 The "Further Processing Costs" consist of variable and avoidable fixed costs. Which product or products should be sold at the split-off point, and which product or products should be processed further? Show computations