Two products, QI and VH$,$ emerge from a joint process. Product QI has been allocated $$23,300$ of the total joint costs of $$44,000.$ A total of $3,000$ units of product QI are produced from the joint process. Product QI can be sold at the split$-$off point for $$11$ per unit, or it can be processed further for an additional total cost of $$11,000$ and then sold for $$13$ per unit. If product QI is processed further and sold, what would be the profit $($loss$)$ for the company compared with sale in its unprocessed form directly after the split$-$off point?

Multiple Choice

$($$$32,300)$

$$(5,000)$

$$28,000$

$($$$18,300)$