Gary Corporation produces products X, Y, and Z from a single raw material input. Budgeted data for the next month is as follows:

	Product X		Product Y		Product Z
Units produced		2,200		2,700		3,700
Per unit sales value at split-off	$	17	$	23	$	22
Added processing costs per unit	$	1	$	3	$	3
Per unit sales value if processed further	$	25	$	25	$	30

If the cost of raw material input is $85,000, which of the products should be processed beyond the split-off point?

	Product X	Product Y	Product Z
A)	yes	yes	no
B)	yes	no	yes
C)	no	yes	no
D)	no	yes	yes

a. Option A

b. Option B

c. Option C

d. Option D