Jackie Corporation produces two intermediate products, A and B$,$ from a common input. Intermediate product A can be further processed into Product X$.$ Intermediate product B can be further processed into Product Y$.$ The common input is purchased in batches that cost $$43$ each and the cost of processing a batch to produce intermediate products A and B is $$17.$ Intermediate product A can be sold as is for $$26$ or processed further for $$16$ to make Product X that is sold for $$39.$ Intermediate product B can be sold as is for $$57$ or processed further for $$32$ to make Product Y that is sold for $$78.$

Required: Show your work in statement format. $15$ points

a$.$ Assuming that no other costs are involved in processing the common input or in selling products, what is the profit $($loss$)$ from processing one batch of the common input into the products X and Y$?$

b$.$ What is the Financial advantage $($disadvantage$)$ from further processing? Should each of the intermediate products, A and B$,$ be sold as is or processed further?