A Company Puts Four Products Through a Common Production Process

A company puts four products through a common production process. This process costs $100,000 each year. The four products can be sold when they emerge from this process at the "split-off point", or processed further and then sold. Data about the four products for the coming period are:
$$\begin{array} { l | l | l | l | l } & & \text { Unit Sales } & \text { Unit Sales } & \\\hline & & \text { Price per } & \text { Price per } & \\\hline & & \text { urnit at } & \text { unit after } & \text { Additional } \\\hline & & \text { Split-Off } & \text { Further } & \text { Processing } \\\hline \text { Product } & \text { Volume } & \text { Point } & \text { Processing } & \text { Costs } \\\hline \text { Stroller } & 20,000 \mathrm { lb } . & \$ 28.00 & \$ 42.00 & \$ 400,000 \\\hline \text { Walker } & 10,000 \mathrm { lb } . & 7.00 & 28.00 & 144.000 \\\hline \text { Jogger } & 5,000 \mathrm { lb } & 36.00 & 58.00 & 120.000 \\\hline \text { Runner } & 5,000 \mathrm { lb } & 18.00 & 22.00 & 40.000\end{array}$$ Determine which products should be sold at the split-off point and which should be processed further.