Products A, B and C are produced from single raw material costs $90,000, from which 5,00 units of B, and 15,00 units of C can be produced each period. Product A can be sold at the split-of print for $2 per unit, or it can be processed further at a cost of $12, 500 and then sold for $5 per unit. Product A should be: sold at the split-off point, since further processing would result in a loss of $0.75 per unit. Processed further, since this will increase profits by $2, 500 each period. sold at the split-off point, since further processing will result in a loss of $2, 500 each period. processed further, since this will increase profits by $12, 500 each period