Mitchener Corp. manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $300,000 per year. The company allocates these costs to the joint products on the basis of their total sales value at the split-off point. Each product may be sold at the split-off point or processed further. The additional processing costs and sales value after further processing for each product (on an annual basis) are:

Further Sales Value

Sales Value Processing After Further

at Split-Off Costs Processing

Felcore 175,000 95,000 255,000

Greatnest 195,000 85,000 290,000

Highlander 325,000 55,000 375,000

Iopia 275,000 65,000 345,000

Justrite 155,000 70,000 235,000

Which product or products should be sold at the split-off point, and which products or products should be processed further?(Show computations)