From a particular joint process, Sky company produces three products, A, B, and C. Each product may be sold at the point of split-off or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. In2011, all three products were processed beyond split-off. Joint production costs for the year were $85,000. Sales values and costs needed to evaluate Sky's 2011 production policy follow.

					Additional Costs and Sales
					Values If Processed Further
	Units	Net Realizable Values			Sales	Added
Product	Produced	(Sales Values) at Split-off			Values	Costs
A	4,000		$28,000		$42,000	$20,000
B	11,000		42,000		52,000	11,000
C	10,000		23,000		34,000	6,000

For units of C, the unit production cost most relevant to a sell-or-process-further decision is (Round your answer to the nearest whole dollar.)

A.$ 7

B.$ 9

C.$ 2

D.$ 1

To maximize profits, Sky should subject the following products to additional processing:

A. A only

B. A, B, and C

C. B and C only.

D. C only