A company manufactures three products using the same production process. The costs incurred up to the split-off point are $216,000. 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:

Number of Product Units Produced X 5,400 Y 10,800 Z 4,320 a) Selling Price at Split-off $8.00 1 1.00 18.80 Selling Price after Processing $13.00 15.90 21.00 Additional Processing Costs $15,120 22,680 12,960 Which productls) should be processed further and which should be sold at the splitoff point? v should be processed further but v should be sold at the splitoff point