Stone Industries produces chemicals used in the production of granite and quartz countertops used in residential homes. In one joint process, 20,000 gallons of Benzonite is processed into 14,000 gallons of Ultralite and 6,000 gallons of Concentralite. The joint process costs are $38,000. The following information is available:

	Ultralite				Concentralite
Allocated joint process costs		$	26,600			$	11,400
Sales price per gallon at split-off point		$	0.85			$	1.25
Variable cost to process further		$	52,000			$	6,600
Sales price per gallon after further processing		$	4.60			$	2.20

Should Concentralite be processed further, and why or why not?