Deming & Sons manufactures four grades of lubricant, W-10, W-20, W-30, and W-40, from a joint process. Additional information follows:

					If Processed Further
Product	Units Produced	Sales Value at Split-Off			Additional Costs			Sales Values
W-10	64,400	$	384,000		$	41,400		$	420,000
W-20	46,000		330,000			33,000			384,000
W-30	36,800		222,000			22,200			276,000
W-40	36,800		168,000			13,800			184,000
	184,000	$	1,104,000		$	110,400		$	1,264,000

Required:

Which, if any, of the four products would you recommend Deming & Sons sell at split-off (and not process further)?

• W-10

• W-20

• W-30

• W-40

• None of the products