One of the products manufactured by Alpha Corporation in its joint processing operation is 8.000 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 Additional processing Per unit selling price after at split off costs further processing Liquid $6 per gallon $20,000 $10 per gallon What is the financial advantage (disadvantage) of processing Liquid into Super Liquid rather than selling it the split off point? ($40,000) $12,000 $60,000 ($20,000)