A company produces two products in a joint process, Z8 and W9. The cost of producing Z8 and W9 is $3949 per batch. Additional information relating to the production of products Z8 and W9 is given below:

	Z8	W9
Number of units	600	341
Selling price per unit at the split off point	$8.00	$13.51

Product W9 can be processed further into product W10 at a cost of $1011. Product W10 can then be sold for $24.17 per unit.

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

Select one:

a. 396 units

b. 232 units

c. 42 units

d. 95 units