Javier Corp. manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $350,000 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: Sales Further Sales Value Value at Processing After Further Split-off Costs Processing Product A $ 120,000 $40,000 $ 150,000 Product B $ 145,000 $ 25,000 $ 175,000 Product C $ 190,000 $75,000 $ 260,000 Required: Should each of the intermediate products be sold as is or processed further into an end product? Explain by showing the profit or loss resulting from further processing