Q 24 16 Arrow Chemical Corporation manufactures three chemicals (TM40, NJ55, and BK13) from a joint process. The three chemicals are in industrial grade form at the split-off point. They can either be sold at that point or processed further into premium grade. Costs related to each batch of this chemical process is as follows: TM40 N55 BK13 Sales value at split-off point 516,000 $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 $3,000 $3,000 $3,000 For which product(s) above would it be more profitable for Arrow to sell after further processing rather than at the split-off point ATM40 only B. N155 only C. BK13 only D. All of them ETM40 and NJSS