Autry Company produces veterinary products. One joint process involves refining a chemical (dactylyte) into two chemicals - DAC and TYL. One batch of 5,000 gallons of dactylyte can be converted into 2,000 gallons of DAC and 3,000 gallons of TYL at a joint processing cost of $12,000. At the split- off point, DAC can be sold for $3 per gallon and TYL can be sold for $4 per gallon. Autry has just learned of a new process to convert DAC into pro - DAC. The new process costs $4,000 to yield 1,700 gallons of pro - DAC. Pro - DAC can be sold for $5 per gallon. Should Autry sell DAC at split - off or process it further to sell as Pro - DAC?