Knowledge Check 01 All of the following are relevant to the sell or process further decision except. costs incurred beyond the split-off point revenues at the split-off point joint costs incurred before the split-off point revenues beyond the split-off point S Knowledge Check 01 Superware, Inc. produces multiple products out of a common input. Geratin is one such product, which has a sales value of $15,000 at the split-off point. Joint costs allocated to Geratin are $12,000. Sales value of Geratin increases to $25,000 after further processing. and this processing will cost $7,000. What is the net profit or loss if Superware processes the product further? ($3,000) loss $3,000 profit $20,000 profit $18,000 profit