market a solid-state device under the AT name. Data regarding these three products for the fiscal year ending April 30 , is below. (Click on the icon for the data.) (Click on the icon for more information.) d More Information Augusta incurred joint product costs up to the splitoff point of $5,453,000 during the fiscal year. The head of Augusta, Tara Wu, is considering a variety of alternatives that would potentially change the way the three products are processed and sold. Proposed changes for each product are as follows: - Amber chips can be incorporated into Augusta's own memory stick. However, this additional processing causes a loss of 27,500 units of Amber. The separable costs to further process Amber chips are estimated to be $745,000 annually. The memory stick would sell for $5.35 per unit. - Augusta's R\&D unit has recommended that the company process Bronze further into a 3D vertical chip and sell it to a high-end vendor of datacentre products. The additional processing would cost $1,000,200 annually and would result in 15% more units of product. The 3D vertical chip sells for $4.10 per unit - The third chip is currently incorporated into a solid-state device under the AT name. Galaxy Electronics has approached Augusta with an offer to purchase this chip at the splitoff point for $2.50 per unit