JOINT PRODUCTS/SPLIT-OFF

Brookline Manufacturing Company manufactures four products from a joint production process. Each product may be sold at split-off or processed further.

Sales Value Sales Values and Costs if

Product Units Produced at Split Off Processed Further______

Sales Value Added Costs

1 10,000 $225,000 $235,000 $18,000

2 5,000 $90,000 $112,000 $8,000

3 9,500 $150,000 $165,000 $20,000

4 3,700 $42,000 $50,000 $6,000

Which product(s) should be processed beyond the split-off point?