Product X-547 is one of the joint products in a joint manufacturing process. Management is studying whether to sell X-547 at the split-off point or to process X-547 further into Xylene. The following data have been gathered:

Selling price of X-547

Variable cost of processing X-547 into Xylene.

The avoidable fixed costs of processing X-547 into Xylene.

The selling price of Xylene.

The joint cost of the process from which X-547 is produced.

Which of the above items are relevant in a decision of whether to sell the X-547 as is or process it further into Xylene?

A) I, II, and IV.

B) I, II, III, and IV.

C) II, III, and V.

D) I, II, III, and V.

		A)
		B)
		C)
		D)