Prosner Corp. manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $500,000 per year. The company allocates these costs to the joint products on the basis of their total sales value at the split-off point.

Each product may be sold at the split-off point or processed further. The additional processing costs and sales value after further processing for each product (on an annual basis) are:

Sales Value at Split-Off Further Processing Costs Sales Value After Further Processing

Product D $ 300,000 $ 125,000 $ 534,000

Product F $ 275,000 $ 210,000 $ 450,000

Product G $ 195,000 $ 135,000 $ 360,000

Which product or products should be sold at the split-off point, and which product or products should be processed further?