A company manufactures three products using the same production process. The costs incurred up to the split-off point are $168,000. 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 4,200 $11.00 $16.00 $11,760 Y 8,400 11.90 16.50 17,640 Z 3,360 19.70 21.90 10,080 (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.