In a joint process The Giles Company produces four chemicals AX456, BY657, CR234, and DT900. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of the joint products are $60,000. Other relevant data are as follows:

Product	Gallons Produced	Sales Value At Split-Off	Additional Processing Costs	Sales Value of Final Product
					AX456	280	$30,000	$12,000	$48,000
BY657	250	18,000	9,000	36,000
CR234	450	48,000	28,000	70,000
DT900	220	24,000	13,000	32,000
Total	1,200	$120,000	$66,000	$186,000

1. Allocate the joint cost to the four primary products using the sales value at split off point method (round to whole dollars).
2. Determine which products should be processed further
3. The Giles Company only processes further the products you have determined to do so in part 2. If all gallons of each of the four chemicals are sold what is the gross profit of each product.