A company manufactures three products using the same production process. The costs incurred up to the split-off point are $212,000. 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 Additional Selling Price at Split-off after Processing Processing Costs X 5,300 $12.00 $17.00 $14,840 Y 10,600 12.20 16.80 22,260 Z 4,240 20.00 22.20 12,720 (a) sich product(s) should be processed further and which should be sold at the split-off point? Which should be processed further but should be sold at the split-off point