A manufacturing company makes two products. Up to the split-off point of Products F and G, joint process costs are $50,400 a year. Joint costs are allocated to the products based on their total sales values at the split-off point. Both products may be sold at the split-off point or processed further.

	Product F			Product G			Total
Allocated joint processing costs	$	19,700		$	30,700		$	50,400
Sales value at split-off point	$	24,250		$	38,250		$	62,500
Costs of further processing	$	24,200		$	18,500		$	42,700
Sales value after further processing	$	47,800		$	58,300		$	106,100

Required:

a. Calculate the financial advantage (disadvantage) of processing Product F beyond the split-off point. (Negative amount should be indicated by a minus sign.)

b. Calculate the financial advantage (disadvantage) of processing Product G beyond the split-off point. (Negative amount should be indicated by a minus sign.)