UW-Design Furnishings manufactures three types of unfinished chairs using the same production process. The costs incurred up to the split‑off point are allocated based on the sales value at the split‑off point. Management previously incurred $90,000 in R&D expense for Chair C and $40,000 in marketing expenses for Chair B. The following information is available:  Product  Number of Units Produced  Selling Price at Split‑Off  Selling Price after Processing  Additional Processing Costs  Chair A  20,000  $25.00  $26.00  $30,000  Chair B  10,000  $40.00  $47.00  $28,000  Chair C  15,000  $33.00  $38.00  $35,000  Given the information above, which product(s) should be processed further, and which should be sold at the split‑off point?  Chair A should be sold at split-off point. Chair B should be processed further. Chair C should be processed further.