The Santa Fe Company uses a joint process to produce products W, X, Y, and Z. Each product may be sold at its split-off point or processed further. Joint processing costs for a single batch of joint products are $60,000. Other relevant data are as follows: Sales Value Additional Sales Value of Product at Split-Off Processing Costs Final Product W $ 13,000 $12,000 $ 33,000 12,000 8,000 13,000 N X X 22,000 14,000 35,000 8,000 5,000 16,000 Total $55,000 $39,000 $97,000 Indicate which Products - could be more than one - that should be processed further, and why