Oakes Inc. manufactured $40,000$ gallons of Mononate and $60,000$ gallons of Beracyl in a joint production process, incurring $$250,000$ of joint costs. Oakes allocates joint costs based on the physical volume of each product produced. Mononate and Beracyl can each be sold at the split$-$off point in a semifinished state or$,$ alternatively, processed further. Additional data about the two products are as follows:

Mononate Beracyl

Sales price per gallon at split$-$off $$7$ $$15$

Sales price per gallon if processed further $$10$ $$18$

Variable production costs if processed further $$125,000$ $$115,000$

An assistant in the company$$s cost accounting department was overheard saying $...$that when both joint and separable costs are considered, the firm has no business processing either product beyond the split$-$off point. The extra revenue is simply not worth the effort.$$ Which of the following strategies should be recommended for Oakes?

Mononate Beracyl

a$.$ Sell at split$-$off Sell at split$-$off

b$.$ Sell at split$-$off Process further

c$.$ Process further Sell at split$-$off

d$.$ Process further Process further