Chemical Corporation (CCC) manufactures three products (XR105, 2100, and L106) from a joint process. The three chemicals are in industrial grade form at the split-off point. They can either be sold at that point or processed further into premium grade. Costs related to each batch of this chemical process is as follows XR105 100 $16 $6,000 $6,000 $6,000 $20 $2,000 1,000 lb. 1,000 lb.1,000 lb 106 $12 $5 Sales Price at split-off point Allocated joint costs Sales Price after further processing Cost of further processing Product Quantity $18 $9 $3,000 $5,000 For which product(s) above would it be more profitable for CCC to process further rather than sell at the split-off point? a) L106 only b) Z100 and L106 only c) XR105 and Z100 only d) All three e) None