Nehan Maliha Company processes a chemical through a joint process. At the end of the process, three products are available: A, B, and C. The cost of the process is $450,000. The products can be sold at the split-off point, or they can be processed at an additional cost and sold. The following information is available:

Product

Prices at split-off

Sales Volume

Additional cost

Price after processing

A

$15.00

10,500

$21,000

$26.00

B

17.50

15,150

37,000

23.50

C

22.50

29,600

65,400

24.50

Required:Determine when each product should be sold, assuming the additional costs of processing are all variable. Show calculation using the below template. (12 marks)