Q1) Solex Company produces three products from common input in joint processing operation. Joint processing costs up to splitoff point total $100,000 per year. Company assigns these costs to joint products on basis of their total sales value at splitoff point. These sales values are as follows: product X, $50,000; product Y, $90,000; and product Z, $60,000.
Each product may be sold at splitoff point or processed further. Extra processing requires no special facilities. Additional processing costs and sales value after further processing for each product (on an annual basis) are given below:

Additional 
Sales 
Product 
Processing Costs 
Value 
X 
$35,000 
$80,000 
Y 
$40,000 
$150,000 
Z 
$12,000 
$75,000 
problems: Which product or products must be sold at splotoff point, and which product or products must be processed further? Illustrate computations.