Yu Corporation produces product A, B and C from a joint production process.Each product may be sold at the split-off point or processed further.Joint production costs of $100,000 per year are allocated to the products based on the relative number of units produced.Data for Yu's operations for 2020 are as follows:

Additional costs

and sales values

if processed further

Product UnitsProduced Joint Production Costs Sales valuesat split-off Profit/Loss at split off Added Costs* SalesValues

A 8,000 $34,000 $29,000 ($5,000) $ 2,300 $32,000

B 9,000 $28,000 $34,500 $6,500 14,500 $48,000

C 4,000 $38,000 $51,800 $13,800 9,200 63,500

*All variable and traceable to the products involved.

Required:

Which products should be processed beyond the split-off?