Figure 6-10
Manning Company Uses a Joint Process to Produce

Figure 6-10
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: $\begin{array}{crcr}& \text { Sales Value } & \text { Additional } & \text { Sales Value of } \\\text { Froduct } & \text { at Split-Off } & \text { Processing Costs } & \text { Final Product }\\\hline Y & £ 20,000 & £ 32,000 & £ 120,000 \\Z & 28,000 & 20,000 & 32,000 \\W & 40,000 & 60,000 & 80,000 \\X & 12,000 & 4,000 & 20,000 \\&£100,000&£116,000&£252,000\end{array}$
-Refer to Figure 6-10. Processing Y further will cause profits to

A) increase by £120,000.
B) increase by £52,000.
C) increase by £68,000.
D) decrease by £32,000.