Juice Company processes raw material X into joint products Y and Z.

Raw Material X Costs : $6 per liter

It costs $100 to convert these 100 liters into 60 liters of Y and 40 liters of Z

Product Y can be sold immediately for $8 per liter or processed further into product B at an additional cost of $2 per liter. Product B can be sold for $9 per liter.

Product Z can be sold immediately for $7 per liter or processed further into product A at an additional cost of $5 per liter. Product A can then be sold for $14 per liter.

Should these 2 products Product Y and Product Z be sold at split off or processed further?

What is the total dollar generated in income for each product at split off and if processed further. Provide a recommendation based on your analysis to income.

What are the irrelevant costs?