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:
$\begin{array}{lrrrr}&&\text { Unit Sales } & \text { Unit Sales } & \\&&\text { Price per } & \text { Price per } & \\&&\text { Pound } & \text { Pound } & \text { Additional } \\&&\text { at Split-Off } & \text { after Further } & \text { Processing }\\ \text { Product}&\text { Volume }&\text {Point}&\text { Processing }&\text {Costs }\\\text { Singer } & 20,000 \mathrm{lb} . & \$ 28.00 & \$ 42.00 & \$ 400,000 \\\text { Talker } & 10,000 \mathrm{lb} . & 7.00 & 28.00 & 144,000 \\\text { Walker } & 5,000 \mathrm{lb} . & 36.00 & 58.00 & 120,000 \\\text { Sayer } & 5,000 \mathrm{lb} . & 18.00 & 22.00 & 40,000\end{array}$
Determine which products should be sold at the split-off point and which should be processed further.