Please help me understand Sell or Process Further Joint Product Decision methods. Attached is an example problem.

Decision Making #2-Sell or Process Further Joint Product Decision Lido manufactures A and 8 from a joint process cost = $70,000 Five thousand pounds of A can be sold at split-offfor $20 per pound or processed further at an additional cost ofS12,OOO and then sold for $24 Ten thousand pounds of B can be sold at split-off for $14 per pound or processed further at an additional cost of $20,000 and later sold for SIT J oint Products Effegon operating Sale Price Units 5000 10000 Sales Value@Split Sale Price Units 17 10000 Sales Value @split Point Result ofFu1ther Processing s s 100,000 oo 140000 oo