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	2,100	2,600	3,600
Per unit sales value at split-off	$ 19.00	$ 25.00	$ 21.00
Added processing costs per unit	$ 2.00	$ 4.00	$ 4.00
Per unit sales value if processed further	$ 26.00	$ 26.00	$ 31.00

The cost of the joint raw material input is $74,000. Which of the products should be processed beyond the split-off point?

	Product X	Product Y	Product Z
A)	yes	yes	no
B)	yes	no	yes
C)	no	yes	no
D)	no	yes	yes