176,000. These costs are allocated to the products on the basis of their sales value at the split-off point. The number of units produced the selling prices per unit of the three products at the split-off point and after further processing, and the additional processing costs are as follow: Product Number of Units Produced 4,400 Selling Price at Split-off Selling Price after Processing $ 13.00 Additional Processing Costs X $8.00 $12.320 Y 8.800 11.00 15.90 18,480 Z 3.520 18.80 21.00 10,560 (a) Which product(s) should be processed further and which should be sold at the split-off point? Product X and Z should be processed further but Product should be sold at the split-off point