Sell at Split$-$Off or Process Further

Bozo Inc, manufactures two products from a joint production process. The joint process costs $110,000$ dollars and yields $6,000$ pounds of ITE compound and $20,000$ pounds of HS compound.

LTE can be sold at split$-$off for $$55$ per pound. HS can be sold at split$-$off for $8$ dollar per pound. A buyer of HS asked Bozo to process HS further into CS compound. If HS were processed further, it would cost $34,000$ dollars to turn $20,000$ pounds of HS into $4,000$ pounds of CS$.$ The CS would sell for $45$ dollars per pound

Required:

What is the contribation to income from seling the $20,000$ pounds of HS at split$-$off?

Conceptual Connection: what is the contribution to income from processing the $20,000$ pounds of HS into $4,000$ pounds of C$.$S$?$ Should Bozo connue to sell the HS at split off or process it further into CS$?$