Digger Company realizes three products from a single mining process: Products J1, A2, and V3. Each product may be sold as is in its raw form or processed further into a more refined state. The additional processing requires no expanded capacity and production costs are entirely variable. Sales values and cost information are presented below:

						If Processed Further
Product	Units Produced	Sales Value As Is				Sales Value			Additional Costs
J1	14,000	$	60,000			$	100,000		$	22,000
A2	10,000		100,000				108,000			16,000
V3	6,000		58,000				78,000			20,000

(a.) Determine whether Digger Company should sell each product as is or after further processing.