Wyatt Chemical Company produces products Alfa, Bata, and Thada from a joint production process. Each product may be sold at the split-off point or be processed further. Joint production cots of $184,000 per year are allocated to the products based on the relative number of units produced. Data for Wyatt's operations for the current year are as follows: Product Alfa Units Produced 16,000 20,000 10,000 Allocated Joint Production Costs $64,000 $80,000 $40,000 $184,000 Sales Value at Split-off $152,000 142,000 96,000 Bata Thata 46,000 Product Alfa can be processed beyond the split-off point for an additional cost of $52,000 and can then be sold for $210,000. Product Bata can be processed beyond the split-off point for an additional cost of $76,000 and can then be sold for $234,000. Product Thada can be processed beyond the split-off point for an additional cost of $24,000 and can then be sold for $114,000. REQUIRED: a. Calculate the impact on operating income of processing each product further. (9 marks) b. Which product(s) should be processed beyond the split-off point? (1 mark) c. Identify one non-financial consideration relative to this decision. (1 mark)