Sheridan Industrial Products Inc. is a diversified industrial$-$cleaner processing company. The company$$s Dargan plant produces two products: a table cleaner and a floor cleaner from a common set of chemical inputs $($CDG$)$ each week, $922500$ ounces of chemical input are processed at a cost of $$212700$ into $615000$ ounces of floor cleaner and $307500$ ounces of table cleaner. The floor cleaner has no market value until it is converted into a polish with the trade name FloorShine. The additional processing costs for this conversion amount to $$242000$

FloorShine sells at $$18$ per $30-$ounce bottle. The table cleaner can be sold for $$19$ per $25-$ounce bottle. However, the table cleaner can be converted into two other products by adding $3075000$ ounces of another compound $($TCP$)$ to the $307500$ ounces of table cleaner. This joint process will yield $307500$ ounces each of table stain remover $($TSR$)$ and table polish $($TP$).$ The additional processing costs for this process amount to $$102000.$ Both table products can be sold for $$15$ per $25-$ounce bottle.

The company decided not to process the table cleaner into TSR and TP based on the following analysis.