Wexpro, Inc., produces several products from processing 1 ton of clypton, a rare and processing costs total $60,000 per ton, one-fourth of which is allocated to product thousand units of product X15 are produced from each ton of clypton. The units can at the split-off point for $9 each, or processed further at a total cost of $9,500 and $12 each.

Required:

Should product X15 be processed further or sold at the split-off point?