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 $37$ options:

$$31,000$

$$30,000$

$$0$

$$62,000$