The Bean Company provides fresh coffee beans for restaurants, hotels and other food service companies. The Bean offers three types of coffee beans: Premium. Gourmet, and Quality. Each of the three coffees is produced in a joint process in which beans are cleaned and sorted. The sorting process is the split-off point in this joint process, and the output is the three types of beans. The beans can be sold at the split- off point or processed further, with different types of roasting and additional sorting. The additional processing requires additional, separable processing costs, as shown next. Separable processing requires no special facilities, and the production costs of further processing are entirely variable and traceable to the products involved. Last year all three products were processed beyond split-off. Joint production costs for the year were S90.000.000. Sales values and costs needed to evaluate the Bean s production policy follow Determine the unit cost and gross profit for each product if the Bean allocates joint production costs in proportion to the relative physical volume of output.. Determine unit costs and gross profit for each product if the Bean allocates joint costs using the sales value at split-off method. Should the Bean sell any of its products after further processing