Sheridan Company produces several products that can be sold at the split$-$off point or processed further and then sold. The following results are from a recent period:

$\backslash$table$[[$Product$,\backslash$table$[[$Sales Value$],[$at Split$-$off$]],\backslash$table$[[$Additional$],[$Variable Costs$]],\backslash$table$[[$Sales Value after$],[$Further Processing$]]],[$Green lumber,$$158600,$$$22500,$$$195000$