Nearest Corporation, which manufactures Products A, B, and C through a joint process costing $3,000, has the following data for 2020: Product Split-off Sales Value Allocated Joint Costs Estimated Additional Processing Costs Estimated Sales Value if Processed Further A $2,500 $750 $800 $4,200 B $3,000 $900 $1,000 $3,950 C $4,500 $1,350 $600 $5,500 Total $10,000 $3,000 $2,400 $13,650 If Nearest Corporation uses the relative sales value at split-off method to allocate joint costs, which product(s) should be processed further after split-off?