A company manufactures three products using the same production process. The costs incurred up to the split-off point are $200,000. These costs are allocated to the products on the basis of their sales value at the split-off point. The number of units produced, the selling prices per unit of the three products at the split-off point and after further processing, and the additional processing costs are as follows: If the company correctly evaluates which products should be processed further and which should be sold at the split-off point, what is the total amount of sales revenue they will earn on all three products? If the company correctly evaluates which products should be processed further and which should be sold at the split-off point, what is the total amount of sales revenue they will earn on all three products? $114,600 $323,400 $314,600 $75,000 None of the above