Joint processing costs up to the split-off point total $325,000 per quarter. For financial reporting purposes, 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	$15 per pound	12,000 pounds
B	$9 per pound	18,800 pounds
C	$12 per gallon	3,200 gallons

Each product can be processed further after the split-off point. The additional processing costs per quarter and unit sellig prices after further processing are given below:

Product	Additional processing costs	Selling price
A	$59,100	$19.60 per pound
B	84,230	14.60 per pound
C	33,280	28.60 per gallon

1. What if the financial advantage (disadvantage) of further processing each of the three product beyond the split-off point?

2. Bases on your analysis in requirement 1, which product or products should be sold at the split off point and which product or products should be process further?