Information About Three Joint Products Follows: the Cost of the Joint

Information about three joint products follows: The cost of the joint process is $140,000.Which of the joint products should be processed further?
$\begin{array}{l}&A&B&C\\\text { Anticipated production } & 12,000 \mathrm{~kg} & 8,000 \mathrm{~kg} & 7,000 \mathrm{~kg} \\\text { Selling price/kg at split-o ff } & \$ 16 & \$ 26 & \$ 48\\\text { Additional processing costs/kg after split-off }\\\text { (all variable) } & \$ 8 & \$ 20 & \$ 20 \\\text { Selling price/kg after further processing } & \$ 20 & \$ 40 & \$ 70\end{array}$

A) joint product A
B) joint product B
C) joint product C
D) all joint products