One of the products manufactured by Alpha Corporation in its joint processing operation is 15,000 gallons of Liquid. Alpha can sell the Liquid at the split-off point or process it further into Super-Liquid. Additional information is presented below: Per unit selling price at Additional processing split off costs Per unit selling price after further processing Liquid $7 per gallon $40,000 $10 per gallon What is the financial advantage (disadvantage) of processing Liquid into Super Liquid rather than selling it at the split off point? O $ 5,000 $ 45,000 ( $40,000) O O $110,000