Dock Corporation makes two products from a common input. Joint processing costs up to the split-off point total $33,600 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: Allocated joint processing costs Sales value at split-off point costs of further processing Sales value after further Product XProduct Y Total 16,800 16,800 33,600 $24,000 24,000 $48,000 $15,000 $18,700 $33,700 $35,500 45,100 $80,600 processing What is the minimum amount the company should accept for Product X if it is to be sold at the split-off point? $31,800 $20,500 $16,800 $35,500