Testing Equipment, Inc. manufactures two different types of can-seam testing machines. At the split-off point, they have sales values of: NMZ Testing Equipment, Inc. Can Tester 2000 $19,700 per unit Seam Sealer - Z $12,100 per unit After further processing, the company could sell them for $30,300 and $17,700 respectively. The Can Tester 2000 cost an additional $13,900 per unit to process further and the Seam Sealer - Z costs $5,000 to process further. Should further processing be done on either or both of these products? Process Further Cost Contribution Margin NMZ Testing Equipment, Inc. Product Split off Revenue Revenue Can Tester 2000 Seam Sealer - Z Product Revenue Differential Cost Differential Net Differential Can Tester 2000 Seam Sealer-Z