Raleigh Company manufactures two joint products. At the split-off point, they have sales values of:

• Product 1 $25 per unit
• Product 2 $15 per unit

After further processing, the company can sell them for $35 and $22, respectively. Product 1 costs $12 per unit to process further and Product 2 costs $5 to process further. Should further processing be done on either or both of these products? (show and label calculations)