One of the products manufactured by Alpha Corporation in its joint processing operation is 10,000 pounds of Powder. Alpha can sell the Powder at the split off point or process it further into Super-Powder. Additional information is presented below:

	Per unit selling price at split off	Additional processing costs	Per unit selling price after further processing
Powder	$4 per pound	$35,000	$10 per pound

What is the financial advantage (disadvantage) of further processing the Powder further into Super Powder rather than selling it the split off point?

$65,000

($35,000)

$25,000

$60,000