A company manufactures three products using the same production process. The costs incurred up to the split-off point are $244,000. 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 Selling Price at Split-off Selling Price after Processing Additional Processing Costs X 6,100 $9.00 $14.00 $17,080 Y 12,200 11.30 15.90 25,620 N 4,880 19.10 21.30 14,640 (a) Which product(s) should be processed further and which should be sold at the split-off point? should be processed further but should be sold at the split-off point.