Jones Enterprises manufactures $3$ products, A$,$ B$,$ and C$.$ During the month of May Jones' production, costs, and sales data were as follows. Based on the above information, which one of the following alternatives should be recommended to Jones' management? Select one: a$.$ Process Product $\backslash ($ C $\backslash )$ further but sell Product $\backslash ($ B $\backslash )$ at the split$-$off point. b$.$ Sell both Product $\backslash ($ B $\backslash )$ and Product $\backslash ($ C $\backslash )$ at the split$-$off point. c$.$ Process Product B further but sell Product $\backslash ($ C $\backslash )$ at the split$-$off point. d$.$ Process both Products B and C further.