Microsoft Corporation needs to allocate joint costs to its products. The following information is available for the production process:

Product	Sales Value at Split-off Point	Additional Processing Costs	Final Sales Value
X	$120,000	$30,000	$180,000
Y	$180,000	$50,000	$250,000
Z	$150,000	$40,000	$220,000

The total joint costs are $210,000.

Required:

1. Allocate the joint costs to Products X, Y, and Z using the sales value at split-off point method.
2. Determine the profitability of each product.
3. Analyze whether further processing of each product is beneficial.
4. Provide recommendations for cost management.