Z ltd. Produces chemicals for cleaning swimming pool water. Two chemicals are produced in a joint process named as bitonoid and gitonoid. At split off point 4000 liters are produced of gitonoid and 8000 liters of bitonoid are produced. At split off point bitonoid chemical is complete while gitonoid can be processed further. Joint process cost is $38,000 out of which $26,600 cost allocates for bitonoid and remaining cost that is $11,400 charge to gitonoid. At split off point gitonoid chemical can be sold for $5000 or can be process further. Further processing requires additional cost of $16,200 and sold for $20,000.

Required: Zs vice president has asked you, should company sold gitonoid at split off point or process further. Give your analysis and recommendation to him.