Answer:
                                                                   Product A   Product B  Product C
Sales value after further processing       $494,940   $656,030   $248,820
(14,600*$33.90), (22,700*$28.90), 
(5,800*$42.90)
Costs of further processing                      <u>$91,990</u>     <u>$133,305</u>    <u>$62,660</u>
Benefits of further processing                 $402,950   $522,725   $186,160
Less: Sales value at split-off point           <u>$408,800</u>   <u>$499,400</u>   <u>$197,200</u>
(14,600*$28.00), (22,700*$22.00),
(5,800*$34.00)
Net advantage / (Disadvantage)            <u>$(5,850)</u>     <u>$23,325 </u>      <u>$(11,040)</u>