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	1,800	2,300	3,300
Per unit sales value at split-off	$ 16.00	$ 19.00	$ 18.00
Added processing costs per unit	$ 3.00	$ 5.00	$ 5.00
Per unit sales value if processed further	$ 20.00	$ 20.00	$ 25.00

The cost of the joint raw material input is $71,000. 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