Duiker Corporation has a joint process that produces three product: A, S and B. Each product may be sold at split-off or processed further and then sold. Joint-processing costs for the year amount to $30,000. Other data follows:
PRODUCT SALES VALUE AT SPLIT-OFF SEPARABLE PROCESSING SALES VALUE
COSTS AFTER SPLIT-OFF AT COMPLETION
A $28,000 $4,500 $35,000
S 10,000 7,000 20,000 B 8,300 7,200 11,000
Processing Product S beyond the split-off point will cause profits to __________.