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	57,400	$	344,000		$	36,900		$	375,000
W-20	41,000		295,000			29,500			344,000
W-30	32,800		197,000			19,700			246,000
W-40	32,800		148,000			12,300			164,000
	164,000	$	984,000		$	98,400		$	1,129,000

Required:

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

multiple choice