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 Profit/Loss Sales at split off Added Values Costs* Units Joint Production Costs Product Produced Sales values at split- off A 8,000 $34,000 $29,000 ($5,000) $ 2,300 $32,000 B $28,000 9,000 $34,500 $6,500 14,500 $48,000 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