Product 34 is one of the joint products in a joint manufacturing process. Management is considering whether to sell 34 at the split-off point or to process it further into Product 35. The accountant has reported: Selling price of 34 11. Variable cost of processing 34 into 35. III. The avoidable fixed costs of processing 34 into 35. IV. The selling price of 35. V. The joint cost of the process from which 34 is produced Which of those items are relevant in a decision as to whether to sell 34 as is or process it further into 357