The El Paso Chemical Company produces two chemicals whose production begins with a joint process. Additional data for the chemicals are presented below:

	Chemical X	Chemical Z
Unit selling price at split-off	$38 per gallon	$15 per gallon
Unit selling price after further processing	$65 per gallon	$18 per gallon
Additional costs to process beyond split-off	$20 per gallon	$20 per gallon

What should you do?

A) Chemical X Chemical Z

Sell at split-off Process Further

B) Chemical X Chemical Z

Process further Sell at split-off

C) Chemical X Chemical Z

Process further Process further

D) Chemical X Chemical Z

Sell at split-off Sell at split-off