product may be sold at the split-off point or be processed further. Joint production costs of $91,000 per year are allocated to the products based on the relative number of units produced. Data for Bowen's operations for the current year are as follows:

Product	Units Produced	Allocated Joint Production Value	Sales Value at Split-off
P	4,000	$28,000	$38,000
Q	7,000	49,000	47,000
R	2,000	14,000	16,000

Product P can be processed beyond the split-off point for an additional cost of $10,000 and can then be sold for $50,000. Product Q can be processed beyond the split-off point for an additional cost of $30,000 and can then be sold for $65,000. Product R can be processed beyond the split-off point for an additional cost of $12,000 and can then be sold for $25,000.

Which products should be processed beyond the split-off point? Show all calculations.