Jordan Corporation produces Products X and Y from a single input in a joint production process. Total joint processing costs are $200,000.

		Product X		Product Y
Units produced		2,000		2,000
Per unit sales value at split-off	$	38.00	$	52.00
Per unit sales value if processed further	$	55.00	$	70.00
Total costs to process further	$	20,000	$	38,000

Based on the information above, which of the products should be processed further?

a.

Product X	Product Y
Yes	Yes

b.

Product X	Product Y
No	No

c.

Product X	Product Y
Yes	No

d.

Product X	Product Y
No	Yes