Yellow Manufacturing Company Produces Three Products Using a Joint Process

Yellow Manufacturing Company produces three products using a joint process that accumulates $25,000 in joint costs.The products, A, B, and C, can be sold at split?off or processed further and then sold.The production level for each product is 10,000 units.The following unit information is also available: $\begin{array}{rlc} && \text { Separable } & \\&& \text { Processing } & \\&\text { Sales Value } & \text { Costs after } & \text { Sales Value } \\\text { Product} & \text { at Split-off } & \text { Split-off } & \text { at Completion }\\\text { A } & \$ 12 & \$ 9 & \$ 21 \\\text { B } & 10 & 4 & 17 \\\text { C } & 15 & 6 & 19\end{array}$ Product B _____.

A) should be processed further to increase profits by $70,000
B) should be sold at split?off to maximize profits
C) should be processed further to increase profits by $3 per unit
D) can be processed further or sold at split?off; it makes no difference