Benjamin Signal Company Produces Products R,J,and C from a Joint

Benjamin Signal Company produces products R,J,and C from a joint production process.Each product may be sold at the split-off point or be processed further.Joint production costs of $92,000 per year are allocated to the products based on the relative number of units produced.Data for Benjamin's operations for the current year are as follows:

$\begin{array}{lccc}\text { Product } & \begin{array} { l } \text { Units } \\\text { Produced }\end{array} & \begin{array} { l } \text { Allocated Joint } \\\text { Production Cost }\end{array} & \begin{array} { c } \text { Sales Value } \\\text { at Split-off }\end{array} \\\hline \mathrm { R } & 8,000 & \$ 32,000 & \$ 76,000 \\\mathrm {~J} & 10,000 & 40,000 & 71,000 \\\mathrm { C } & 5,000 & 20,000 & 48,000\end{array}$

Product R can be processed beyond the split-off point for an additional cost of $26,000 and can then be sold for $105,000. Product J can be processed beyond the split-off point for an additional cost of $38,000 and can then be sold for $117,000. Product C can be processed beyond the split-off point for an additional cost of $12,000 and can then be sold for $57,000.

Required:

Which products should be processed beyond the split-off point?