XYZ Company produces 3 different desk lamps. Each of the different lamps (Alpha, Beta, and Delta) have different features and therefore take different amounts of time to produce. All 3 lamps are joint products produced from a base model, then the extra features are applied. The Split-Off Point is when the extra features is applied. The Joint Processing Cost up to the Split-Off Point is $31,000. The base model could be sold as-is without further processing. Product information for the lamps that XYZ Company produces is given below: Sell or Process Further Product Sales Values at Split-Off Point Additional Processing Costs Sales Value after Processing Further Alpha $19,000 $15,000 $28,000 Beta $18,000 $9,000 $37,000 Delta $18,000 $11,000 $39,000 Given the above information for XYZ Company how much of the $31,000 Joint Processing Cost is Relevant to a Sell or Process Further Decision? Question 39 options: $62,000 $30,000 $0 $31,000