Cheetah Corp. uses a joint processing operation and manufactures three products from a common input. Joint processing costs up to the split-off point total $197,000 per year. The company allocates these costs to the joint products on the basis of their total sales value at the split-off point. Each product may be sold at the split-off point or processed further. The additional processing costs and sales value after further processing for each product (on an annual basis) are: Product D Sales Valuel at Split-Off $180,000 $135,000 $95,000 Further Processing Cost $60,000 $105,000 $85,000 Sales Value after Further Processing $230,000 $280,000 $160,000 The "Further Processing Costs" consist of variable and avoidable fixed costs. Required: Which product(s) should be sold at the split-off point, and which product(s) should be processed further? Show computations