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	Units Produced	Joint Production Costs	Sales values at split-off	Profit/Loss at split off	Added Costs*	Sales Values
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?