Spencer Manufacturing Ltd. produces products P, Q, and R from a joint production process. Each product may be sold at the split-off point or be processed further. Joint production costs of $81,000 per year are allocated to the products based on the relative number of units produced. Data for Spencer Manufacturing Ltd.s operations for the current year are as follows:

	Units Produced			Allocated Joint Production Cost			Sales Value at Split-off
Product P		4,000		$	38,000		$	48,000
Product Q		7,000		$	59,000		$	57,000
Product R		2,000		$	18,000		$	20,000

Product P can be processed beyond the split-off point for an additional cost of $10,000 and can then be sold for $50,000. Product Q can be processed beyond the split-off point for an additional cost of $35,000 and can then be sold for $85,000. Product R can be processed beyond the split-off point for an additional cost of $6,000 and can then be sold for $28,000.

If profit is the only consideration for the company, which one of the products should be sold at the split-off point and which ones should be processed further?