The Sonia Gray 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:

Product	Sales Value at Split-Off	Additional Processing Costs	Sales Value of Final Product
W	$13,000	$12,000	$33,000
X	12,000	8,000	13,000
Y	22,000	14,000	35,000
Z	8,000	5,000	16,000
Total	$55,000	$39,000	$97,000

Determine which products should be processed further.