Split Corporation manufactures products X, Y, and Z from a joint production process. Joint costs are allocated to products based on relative sales values of the products at the split-off point. Additional information is as follows:

	X	Y	Z	Total
Units produced	24,000	20,000	16,000	60,000
Allocated joint costs	$ 350,000	$ 189,000	$ 161,000	$ 700,000
Sales value at split-off	?	270,000	230,000	1,000,000
Additional costs for further processing	68,000	60,000	42,000	170,000
Sales value if processed further	505,000	382,000	364,000	1,251,000

Based solely on a relevant cost analysis, which of the three products should be processed by Split beyond the split-off point?

Multiple Choice

Only X

Only Y

Only Z

Only Y and Z

All three products: X,Y and Z