Manning Company uses a joint process to produce products W, X, Y, and Z. Each product may be sold at its split-off point or processed further. Additional processing costs of specific products are entirely variable. Joint processing costs for a single batch of joint products are $120,000. Other relevant data are as follows:

Product	Sales Value at Split-Off		Additional Processing Costs		Sales Value of Final Product
W	$ 40,000		$ 60,000		$ 80,000
X	12,000		4,000		20,000
Y	20,000		32,000		120,000
Z	28,000		20,000		32,000
	$100,000		$116,000		$252,000

Which products should Manning process further?

a.Y and X.

b.All.

c.All except Z.

d.None.

Information about three joint products follows:

	A	B	C
Anticipated production	5,000 lbs.	1,000 lbs.	2,000 lbs.
Selling price/lb. at split-off	$10	$30	$16
Additional processing costs/lb. after split-off
(all variable)	$6	$12	$24
Selling price/lb. after further processing	$20	$40	$50

The cost of the joint process is $60,000. Which of the joint products should be sold at split-off?

a.B.

b.A.

c.C.

d.Both A and B