Joint Product Costing: A company produces two joint products, A and B, from a common production process. The joint production costs up to the split-off point are $150,000. Product A can be sold at the split-off point for $80,000, or it can be further processed at an additional cost of $40,000 to yield a final sales value of $120,000. Product B can be sold at the split-off point for $60,000 or processed further at an additional cost of $30,000 to yield a final sales value of $100,000. Determine whether each product should be sold at the split-off point or processed further, considering the incremental revenues and costs.