Benner Company produces products X, Y, and Z from a joint production process. Each product may be sold at the split-off point or processed further. Joint production costs of $132,372 per year are allocated to the products based on the relative number of units produced. Data for Benner Companys operations for last year follow: Additional sales values and costs if processed further Product Units Produced Sales values at split-off Sales values Added costs*

X 3,000 $82,625 $110,401 $31,812

Y 6,000 $60,250 $112,517 $49,372

Z 2,000 $31,502 $ 50,922 $19,875

Indicate which products should be sold as is, and which should be processed further (beyond the split-off point)? Support your answer with appropriate computations.