Ginburg Inc. produces X-547 in a joint production process. The company is considering whether to sell X- 547 at the split-off point or process the product further, producing four units of Xylene for each one unit of X-547. The following information is available:

Joint costs to produce one unit of X-547: $75

Selling price per unite of X-547: $100

Variable manufacturing costs of further processing of one unit of X-547: $40

Selling price per unit of Xylene: $45

Using a correct analysis (show your work), indicate if Ginsburg should sell X-547 should sell X-547 as is or process it further into Xylene.