WP Corporation produces products X, Y, and Z from a single raw material input in a joint production process. Budgeted data for the next month is as follows:

	Product X		Product Y		Product Z
Units produced		1,500		2,000		3,000
Per unit sales value at split-off	$	19.00	$	21.00	$	24.00
Added processing costs per unit	$	7.00	$	7.50	$	7.00
Per unit sales value if processed further	$	29.00	$	29.00	$	30.00

The cost of the joint raw material input is $149,000. Which of the products should be processed beyond the split-off point?

	Product X	Product Y	Product Z
A)	Yes	Yes	No
B)	No	Yes	No
C)	Yes	No	Yes
D)	No	Yes	Yes

Multiple Choice

Choice D

Choice A

Choice B

Choice C