Dodrill Company makes two products from a common input. Joint processing costs up to the split-off point total $43,200 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:

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

Product X Product Y Total Allocated joint processing costs.. Sales value at split-off point. $19,800$23,400$43,200 $22,000 $26,000 $48,000 $25,400 $16,400$41,800 $52,200$38,200$90,400 Sales value after further processing