Polaski Company produces three products (A1, B2, and C3) from a joint process. The three products can either be sold at a split-off point or processed further. Cost information is below:

	A1		B2			C3
Sales value at split-off point	$	16,000		$	12,000		$	5,000
Allocated joint costs	$	6,000		$	6,000		$	6,000
Sales value after further processing	$	20,000		$	18,000		$	9,000
Cost of further processing	$	5,000		$	3,000		$	7,000

For which product(s) above would it be more profitable to sell at the split-off point rather than process further?

B2 only

A1 and C3 only

A1 only

B2 and C3 only