Fаustinа Chemicаl Cоrpоratiоn manufactures three chemicals (TX14, NJ35, and KS63) from a joint process. The three chemicals are in industrial grade form at the split-off point. They can either be sold at that point or processed further into premium grade. Costs related to each batch of this chemical process is as follows: Problem Info TX14 NJ35 KS63 Sales value at split-off point $ 16,000 $ 12,000 $ 5,000 Allocated joint costs $ 6,000 $ 6,000 $ 6,000 Sales value after further processing $ 20,000 $ 18,000 $ 9,000 Cost of further processing $ 5,000 $ 3,000 $ 2,000 For which product(s) above would it be more profitable for Faustina to sell at the split-off point rather than process further?