In a joint processing operation, Nolen Company manufactures three grades of sugar from a common input, sugar cane. Joint processing costs up to the split$-$off point total $$42,100$ per year. The company allocates these costs to the joint products on the basis of their total sales value at the split$-$off point. These sales values are as follows: raw sugar, $$21,700$; brown sugar, $$21,700$; and white sugar, $$24,700.$

Each product may be sold at the split$-$off point or processed further. Additional processing requires no special facilities. The additional processing costs and the sales value after further processing for each product $($on an annual basis$)$ are shown below:

$\backslash$table$[[,$Additional,Sales$],[$Product$,$Processing Costs,Value$],[$Raw sugar,$$19,600,$$$40,100$