Information about three joint products follows:

X

Y

Z

Anticipated production

$12,000$ lbs$.$

$8,000$ lbs$.$

$7,000$ lbs$.$

Selling price$/$lb$.$ at split$-$off

$$16$

$$26$

$$48$

Additional processing costs$/$lb$.$

after split$-$off $($all variable$)$

$$8$

$$20$

$$20$

Selling price$/$lb$.$ after further

processing

$$20$

$$40$

$$70$

$$

The cost of the joint process is $$140,000.$

If the firm is currently processing all three products beyond split$-$off, the firm's income would be

a$.$ $$514,000.$

b$.$ $$736,000.$

c$.$ $$654,000.$

d$.$ $$596,000$