A company produces two products in a joint process, Z8 and W9. The cost of producing Z8 and W9 is $3587 per batch. Additional information relating to the production of products Z8 and W9 is given below:

	Z8	W9
Number of units	600	324
Selling price per unit at the split off point	$8.00	$11.33

Product W9 can be processed further into product W10 at a cost of $935. Product W10 can then be sold for $28.36 per unit.

How many units of W10 does the company have to sell to justify the further processing of W9?

Select one:

a. 33 units

b. 162 units

c. 289 units

d. 55 units