l4P7.57B'(L0 4) The following information is for a company that produces four".types'ofitnieroproce's' 'sors using the same production process. The'com'mo'n costs of these produets, up- to the 's'plitaoff point; : are $550,000. Common costs are allocated based on the quantity of output. The'following information ' includes additional processing costs, the selling price of each product at the split-off point, and .thesell-f ing price of each product after further prooessin'g: ' - ' , - ' , ' ' Number of Selling Price at Selling Price after Additional Costsfor ' " Microprocessor Units Produced SplitOff Point Further Processing Further Processing -' ;. 1 3,000 $10.00 $15.00 $14,800 2 4,000 9.50 12.25 ' 8,500 3 2,500 11.00 15 .70 12,000 4 500 7.75 10.25 1,250: Instructions 3. Assuming only one product can be processed further, determine which. one the company should choose. Briey explain why. ' b. Referring to your answer in part (a), identify which information is relevant to the decision to pro7 cess this product further. 0 c. If common costs up to the split-off point were allocated on the basis of the market values at the splitoff point, would your decision in part (a) be different? Briey explain why