1. Canning Company uses a joint process to produce products W, X, Y, and Z. Each product may be sold at its split-off point or processed further. Additional processing costs of specific products are entirely variable. Joint processing costs for a single batch of joint products are $120,000. Other relevant data are as follows:

   	Sales Value	Additional	Sales Value of
   Product	at Split-Off	Processing Costs	Final Product
   W	$ 40,000	$ 60,000	$ 80,000
   X	$ 12,000	$ 4,000	$ 20,000
   Y	$ 20,000	$ 32,000	$120,000
   Z	$ 28,000	$ 20,000	$ 32,000
   	$100,000	$116,000	$252,000

   Which of the following actions should be taken by Canning?

   a.Process W further.

   b.Process Y further.

   c.Sell X now.

   d.Process Z further.