Ralston Tile produces three types of ceramic tiles, models 45, 51, and 56 from clay, which is mined in the Arizona desert. Budgeted data for next month follows:

45 51 56

Units produced 3,000 4,500 6,000

Sales value at split-off per unit $15 $18 $24

Additional processing costs per unit $6 $6 $7

Joint production costs per unit $2 $5 $5

Sales value if processed further per unit $20 $22 $32

The joint cost of mining the clay is $80,000. Which of the products should be produced beyond the split-off point?

		Yes Yes Yes
		Yes Yes No
		No Yes Yes
		No No Yes
		Yes No No