Davidian 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 $ 40,000 $ 60,000 $ 80,000 $ 12,000 $ 4,000 $ 20,000 $ 20,000 $ 32,000 $120,000 $28.000 $ 20,000 $ 32.000 $100,000 $116,000 $252,000 Processing W further will cause profits to increase by $68.000 decrease by $20,000 increase by $32,000 increase by $100,000