Harris Corp. manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $200,000 per year. The company allocates these costs to the joint products on the basis of their total sales value at the split-off point. 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 (on an annual basis) are:

Product	Sales Value at Split-Off	Further Processing Cost	Sales Value after Further Processing
J	$180,000	$60,000	$230,000
K	$135,000	$105,000	$280,000
L	$95,000	$85,000	$160,000

The "Further Processing Costs" consist of variable and avoidable fixed costs. Required Which product or products should be sold at the split-off point, and which product or products should be processed further? Show supporting computations.