26. Design capacity is the a. average output that can be achieved under ideal conditions b. actual production over a specified time period c. maximum theoretical output of a system in a given period under ideal conditions d. maximum usable capacity of a particular facility e. capacity a firm expects to achieve given the current operating constraints

Two products, qi and vh, emerge from a joint process. product qi has been allocated $34,300 of the total joint costs of $55,000. a total of 2,900 units of product qi are produced from the joint process. product qi can be sold at the split-off point for $11 per unit, or it can be processed further for an additional total cost of $10,900 and then sold for $13 per unit. if product qi is processed further and sold, what would be the financial advantage (disadvantage) for the company compared with sale in its unprocessed form directly after the split-off point?