Horton Corp. manufactures three products from a common input in a joint processing operation. Each product may be sold at the split-off point or processed further. The additional processing costs and sales value after further processing for each product (on an annual basis) are: Sales Value Further After Sales Value Processing Further at Split-Off Costs Processing Product X $100,000 $40,000 $150,000 Product Y $140,000 $45,000 $170,000 Product Z $135,000 $75,000 $220,000 The "Further Processing Costs" consist of variable and avoidable fixed costs. Which product or products should be sold at the split-off point, and which product or products should be processed further? Show computations