21 The Freed Company produces three products, X, Y, and Z from a single raw material input. Product Y can be sold at the split-off point for total revenues of $50,000 or it can be processed further at a total cost of $16,000 and then sold for $68,000. Product Y: dove should be sold at the split-off point, rather than processed further. would increase the company's overall net income by $18,000 if processed further and then sold. would increase the company's overall net income by $68,000 if processed further and then sold. would increase the company's overall net income by $2,000 if processed further and then sold