Buchanan Corporation manufactures two products in a joint process incurring $150,000 of joint costs per batch that are allocated using the physical-measure method. Each batch yields 1,000 units of Product A and 4,000 units of Product B. Separable costs are $20,000 for Product A and $20,000 for Product B. Both products sell for $50 per unit. Buchanan has the option of processing Product B further to produce 4,000 units of Product C, incurring additional costs of $8,000. Buchanan should produce Product C if the selling price per unit is greater than