Please provide explanation. Thank you.

Process/Not Process Further Indicate whether each of the two products below should be sold at split-off or processed further. Product per Unit Amounts Product per Unit Amounts BB Product Joint cost Cost to process further Sales value at split-off Sales value after further processing Sell both as split-off Sell only AA at split-off (and process BB further) Sell only BB as split off (and process AA further) Sell neither at split-off (i.e., process both AA and BB further)