Morrell Company produces serveral products from the processing of krypton, a rare mineral. Material and processing costs total $30,000 per ton, one third of which is allocable to product A. The amount of product A recieved from a ton of krypton can either be sold at the split-off point or processed further at a cost of $13,000 and then sold for $60,000. The sales value of product A at the split-off point is $40,000. Should product A be processed further or sold at the split-off point?