This company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $98,000 per quarter. The company allocates these costs to the joint products on the basis of their relative sales value at the split-off point. Unit selling prices and total output at the split-off point are as follows:

Product Selling Price Quarterly Output

A $ 4 Per gallon 10,000 pounds

B $ 7 Per gallon 22,000 pounds

C $ 12 Per gallon 5,000 gallons

Each product can be processed further after the split-off point. Additional processing requires no special facilities. The additional processing costs (per quarter) and unit selling prices after further processing are given below:

Product Additional Processing Costs Selling Price

A $ 53,000 7 Per pound

B $ 38,000 11 Per pound

C $ 18,000 19 Per gallon

Which products should be processed further by this company?