Answer:
We will only produce further product Y and Z
Explanation:
We should check the increase in sales revenue with the increase in cost to know if further process acheive a gain:
<u>Product X</u>
Increase in sales value:
348,000 - 340,000 =  8,000
Additional Cost:     <u>   (38,000)  </u>
difference:                 (30,000) Non-profitable
<u>Product Y</u>
Increase in sales revenue:
185,000 - 150,000 =  35,000
additional cost:      <u>   (30,000)  </u>
difference:                   5,000 Profitable
<u>Product Z</u>
Increase in sales revenue:
147,000 - 110,000 =   37,000
additional cost:    <u>    (22,000)   </u>
difference:                 15,000 Profitable