Product X-547 is one of the joint products in a joint manufacturing process. Management is considering whether to sell X-547 at the split-off point or to process X-547 further into Xylene. The following data have been gathered:1-Selling price of X-54711-Variable cost of processing X-547 into Xylene.111-The avoidable fixed costs of processing X-547 into Xylene.1V-The selling price of Xylene.V-The joint cost of the process from which X-547 is produced.Which of the above items are relevant in a decision of whether to sell the X-547 as is or process it further into Xylene?Multiple ChoiceI, II, and IV.I, II, III, and IV.II, III, and V.I, II, III, and V.