Harrison Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split$-$off point total $$100,000$ per year. The company allocates these costs to the joint products on the basis of their total sales value at the split$-$off point. These sales values are as follows: product $x,$$$50,000$; product $Y,$$$90,000$; and product $Z,$$$60,000.$

Each product may be sold at the split$-$off point or processed further. Additional processing requires no special facilities. The additional processing costs and the sales value after further processing for each product $($on an annual basis$)$ are shown below:

$\backslash$table$[[$Product$,$Additional Processing Costs,Sales Value after Further Processing$],[x,$$$35,000,$$$80,000$