Sentinel Inc. manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $50,000 per year. The company allocates these costs to the joint products on the basis of their total sales value at the split-off point. These sales values are as follows: Product X, $25,000; Product Y, $45,000; and Product Z, $30,000. Each product may be sold at the split-off point or processed further. The additional processing costs and the sales value after further processing for each product (on an annual basis) are as follows.

	Product X	Product Y	Product Z
Additional processing costs	$10,000	$32,000	$6,000
Sales value (after further processing)	$40,000	$75,000	$37,000

Which product or products should be sold at the split-off point?

	A.	Product X
	B.	Product Y
	C.	Product Z
	D.	None of the abov