Starr Company has already manufactured 30,000 units of Product A at a cost of $30 per unit. The 30,000 units can be sold at this stage for $750,000. Alternatively, it can be further processed at a $450,000 total additional cost and be converted into 6,000 units of Product B and 12,000 units of Product C. Per unit selling price for Product B is $74 and for Product C is $47.