Dockery Company makes two products from a common input. Joint processing costs up to the split-off point total $48,000 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..........	$19,200	$28,800	$48,000
Sales value at split-off point................	$24,000	$36,000	$60,000
Costs of further processing.................	$24,500	$16,500	$41,000
Sales value after further processing.....	$48,900	$55,700	$104,600

What is the incremental monetary advantage (disadvantage) of processing Product X beyond the split-off point?

	a.	$24,400
	b.	$29,200
	c.	$400
	d.	$5,200
	e.	none of the above