Peyton Company uses a joint process to produce products J, K, L and M. Each product may be sold at its split off point or processed further. Additional processing costs of specific products are entirely variable. Joint processing costs for a single batch of joint products are $50,000. Product Sales Value at Sales Value if Processed Further Split Off J Additional Processing Cost (per unit) $3 $2 $2 $4 $10 per unit $15 per unit $14 per unit $20 per unit K $12 $16 $18 $25 L M Which products should Peyton process further? All J, K and L Land M Only L