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 at split off Additional processing costs Per unit selling price after 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? $12,000 $60,000 ($40,000) ($20,000)