Sell at Split$-$Off or Process Further

Required:

What is the contribution to income from selling the $14,000$ pounds of HS at split$-$off?

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CONCEPTUAL CONNECTION: What is the contribution to income from processing the $14,000$ pounds of $HS$ into $4,000$ pounds of CS$?$

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Should Bozo continue to sell the HS at split$-$off or process it further into CS$?$