Sell at Split$-$Off or Process FurtherEunice Company produces two products from a joint process. Joint costs are $$70,000$ for one batch, which yields $1,000$ liters of germain and $4,000$ liters of hastain. Germain can be sold at the split$-$off point for $$24$ or be processed further, into geraiten, at a manufacturing cost of $$4,100($for the $1,000$ liters$)$ and sold for $$33$ per liter.If geraiten is sold, additional distribution costs of $$0\mathrm{.}80$ per liter and sales commissions of $10\%$ of sales will be incurred. In addition, Eunice's legal department is concerned about potential liability issues with geraitenissues that do not arise with germain.Required:$1.$ CONCEPTUAL CONNECTION: Considering only gross profit, should germain be sold at the split$-$off point or processed further?Germain processed further as it will profit by $fill in the blank $3$ for every $1,000$ liters$\mathrm{.}2.$ CONCEPTUAL CONNECTION: Taking a value$-$chain approach $($by considering distribution, marketing, and after$-$the$-$sale costs$),$ determine whether or not germain should be processed into geraiten.Germain processed further as it will profit by $fill in the blank $6$ for every $1,000$ liters.