A company produces three products XY and Z from a single raw material input Product X can be sold at the spillt-off point for $40,000, or it can be processed further at a total cost of $15.000 and then sold for $58,000 Jellet costs total $60,000 annually Product X should be O continued beca evenues after further processing are less than total joint costs O sold at the spit-off point O processed further and then sold O processed further only if its share of the total joint costs is less than the incremental revenues from further processing