18 joint processing operation. Joint processing costs up to the split-off point total $98,000 per quarter. The company allocates these costs to the Joint products on the basis of their relative sales value at the split-off point Unit selling prices and total output at the split-off point are as follows: Product Selling Price Quarterly Output A $ 4 per pound 10,000 pounds B $ 7 per pound 22,000 pounds $ 14 per gallon 5,000 gallons Each product can be processed further after the split-off point. Additional processing requires no special facilities. The additional processing costs (per quarter) and unlt selling prices after further processing are given below: Additional Product Processing Costs Selling Price A $ 53,000 $ 6 per pound $ 38,000 $ 10 per pound $ 18,000 $ 19 per gallon B Which products should be processed further