Adelphi Company makes two products from a common, joint input.
Joint processing costs up to the split-off point (where the two separate products emerge) total $42,000 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:

	Product X	Product Y	Total
Allocated joint processing costs	$22,400	$19,600	$42,000
Sales value at split-off point	$32,000	$28,000	$60,000
Costs of further processing	$11,600	$25,300	$36,900
Sales value after further processing	$40,800	$54,200	$95,000

a. What is the net monetary advantage (disadvantage) of processing Product X beyond the split-off point and then selling?

b. What is the net monetary advantage (disadvantage) of processing Product Y beyond the split-off point and then selling?

c. What is the minimum amount the company should accept for Product X if it is to be sold at the split-off point?

d. What is the minimum amount the company should accept for Product Y if it is to be sold at the split-off point?