The management of Polymer Corporation manufactures three products from a common input in a joint processing operation. The company allocates costs to the joint products on the basis of total sales value at the split-off point. The sales values are Product X $100,000; Product Y $180,000; and Product Z $120,000. Each product may be sold at the split-off point or processed further. The additional costs and the sales value after further processing for each product is shown below: Additional Sales Value After Product Processing Costs Further Processing X $65,000 $150,000 Y $80,000 $310,000 Z $36,000 $160,000 Required: Which product or products should be sold at the split-off point and which product or products should be processed further?