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Dodd Company makes two products from a common input. Joint processing costs up to the split-off point total $35,000 a year. The company allocates these costs to the joint products on the basis of their total sales values at the split-off point. Each product may be sold at the split-off point or processed further. Data concerning these products appear below: X Y Total Allocated joint processing costs $14,000 $21,000 $35,000 Sales value at split-off point $20,000 $30,000 $50,000 Costs of further processing $23,500 $16,900 $40,400 Sales value after further processing $45,500 $47,500 $93,000 What is the net monetary advantage (disadvantage) of processing Product Y beyond the split-off point? $30,600 $9,600 $39,600 $600