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	58,800	$	352,000		$	37,800		$	384,000
W-20	42,000		302,000			30,200			352,000
W-30	33,600		202,000			20,200			252,000
W-40	33,600		152,000			12,600			168,000
	168,000	$	1,008,000		$	100,800		$	1,156,000

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