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	20,000	16,000	12,000	48,000
Allocated joint costs	$ 277,200	$ 151,800	$ 125,400	$ 554,400
Sales value at split-off	?	230,000	190,000	840,000
Additional costs for further processing	56,000	48,000	34,000	138,000
Sales value if processed further	427,000	324,000	286,000	1,037,000

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