Waterway Industries produces several products that can be sold at the split$-$off point or processed further and then sold. The following results are from a recent period:

$\backslash$table$[[$Product$,\backslash$table$[[$Sales Revenue$],[$at Split$-$off$]],\backslash$table$[[$Additional$],[$Variable Costs$]],\backslash$table$[[$Sales Revenue after$],[$Further Processing$]]],[$Green lumber,$$151600,$$$21500,$$$182000$