Iaukea Company makes two products from a common input. Joint processing costs up to the split-off point total $51,300 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	$	20,000	$	31,300	$	51,300
Sales value at split-off point	$	24,400	$	38,400	$	62,800
Costs of further processing	$	24,500	$	18,800	$	43,300
Sales value after further processing	$	48,400	$	58,900	$	107,300

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

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

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?