The Arizona Company uses a joint process to produce products A, B, C, and D. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $120,000. Other relevant data are as follows:

Product	Sales Value At Split-Off	Additional Processing Costs	Sales Value of Final Product
A	$ 25,000	$12,000	$ 48,000
B	24,000	16,000	36,000
C	44,000	28,000	70,000
D	17,000	10,000	32,000
Total	$110,000	$66,000	$186,000

Determine which products should be processed further.