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	2,400	2,900	3,900
Per unit sales value at split-off	$ 21.00	$ 24.00	$ 24.00
Added processing costs per unit	$ 3.00	$ 5.00	$ 5.00
Per unit sales value if processed further	$ 25.00	$ 25.00	$ 30.00

The cost of the joint raw material input is $77,000. 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

Multiple Choice Choice C Choice D Choice A O O Choice B