Walman Corp. manufactures products X, Y, and Z from a joint production process. Joint costs are allocated to products on the basis of relative sales value at the split-off point. Additional information is as follows:XYZTotalUnits produced14,00010,0006,00030,000Joint costs$204,000$90,000$66,000$360,000Sales value at split-off?150,000110,000600,000Additional costs forfurther processing38,00030,00022,00090,000Sales value ifprocessed further348,000185,000147,000680,000Based solely on a relevant cost analysis, which of the three products should be manufactured by Walman beyond the split-off point?