Benner Company produces 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 Company's operations for the last year follow:

product. units produced. sales values at split off X. 3,000. $82,625 Y. 6,000. $60,250 Z. 2,000. $31,502

additional sales values and costs if processed further:

sales values. added costs X. $110,401. $31,812 Y. $112,517. $49,372 Z. $ 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. * all variable and traceable to the products involved.