Manning Company uses a joint process to produce Products W, X, Y, and Z. Each product may be sold at its split-off point or processed further. Additional processing costs of specific products are entirely variable. Joint processing costs for a single batch of joint products are $120,000. Other relevant data are as follows: Product Sales Value at Split-Off Additional Processing Costs Sales Value of Final Product W $ 40,000 $ 60,000 $ 80,000 X 12,000 4,000 20,000 BY 20,000 32,000 120,000 Z 28,000 20,000 32,000 $100,000 $116,000 $252,000 Which products should Manning process further