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Problem 6 Pratt Corp. manufactures th Joint processing costs up to the split-off point total $500,000 per year. The company allocates these costs to the joint products ou the. basis. of their total sales value at the split-off point. ree products from a common input in a joint processing operation 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: Further Sales Value at Split Processing Sales Value After Further Processing Off Costs Product D Product F Product G s 300,000 I s 125,000 534,000 S 210,000 450,000 S 135,000 S360,000 275,00 195,000 Required: Which product or products should be sold at the split-off point and which product or products should be processed further