Two products, QI and VH, emerge from a joint process. Product QI has been allocated $17,300 of the total joint costs of $38,000. A total of 2,400 units of product QI are produced from the joint process. Product QI can be sold at the split-off point for $15 per unit, or it can be processed further for an additional total cost of $10,400 and then sold for $17 per unit. If product QI is processed further and sold, what would