1. (15 pts.) A company has a joint process that produces three products: X, Y and Z. Each product may be sold at split-off or processed further and then sold. Joint-processing costs for a year amount to $100,000. Other data follows: Sales Value Product at Split-Off Additional Processing Costs after Split-Off Sales Value after additional processing X $128,000 $16,000 $160,000 Y 50,000 26,000 77,000 Z 25,600 20,000 40,000 a) What is the net effect of processing further all three products? b) Should all products be processed further?