A company manufactures three products using the same production process. The costs incurred up to the split-off point are $188,000. These costs are allocated to the products on the basis of their sales value at the split-off point. The number of units produced, the selling prices per unit of the three products at the split-off point and after further processing, and the additional processing costs are as follow: Number of Units Produced Selling Price at Split-off Selling Price after Processing Additional Processing Costs Product X 4,700 $11.00 $16.00 $13,160 Y 9,400 11.90 16.50 19,740 Z 3,760 19.70 21.90 11,280 Which product(s) should be processed further and which should be sold at the split-off point? should be processed further but should be sold at the split-off point.