The Wyeth Corporation produces three products, A, B, and C, from a single raw material input. Product A can be sold at the split-off point for $40,000, or it can be processed further at a total cost of $15,000 and then sold for $60,000. Joint costs total $60,000 annually. Product A should be: O a. Processed further due to $45,000 benefit Ob. Processed further due to $5,000 benefit OC. Should not be processed further due to $5,000 loss d. Should not be processed further due to $15,000 additional cost