Ibsen Company makes two products from a common input. Joint processing costs up to the split-off point total $45,100 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	$	17,900		$	27,200		$	45,100
Sales value at split-off point	$	25,400		$	37,000		$	62,400
Costs of further processing	$	22,400		$	16,700		$	39,100
Sales value after further processing	$	47,000		$	54,700		$	101,700

Required:

a. What is financial advantage (disadvantage) of processing Product X beyond the split-off point? (Negative amount should be indicated by a minus sign.)

b. What is financial advantage (disadvantage) of processing Product Y beyond the split-off point? (Negative amount should be indicated by a minus sign.)