Larson, Inc. has received a request for a special order of 8,500 units of product A276 for $45.40 each. The normal unit product cost of product A276 is as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost $16.20 5.50 2.70 5.60 $32.ee The normal selling price of A276 is $50.50 each, but the units would need to be modified slightly for the customer. Direct labor is a variable cost. The special order would have no effect on the company's total fixed manufacturing overhead costs. The customer would like some modifications made to product A276 that would increase the variable costs by $5.10 per unit and that would require a one-time investment of $44,900 in special molds that would have no salvage value. This special order would have no effect on the company's other sales. The company has ample spare capacity for producing the special order. Required: Determine the effect on the company's total net operating income of accepting the special order. Product X and Y are made from a common input. Joint processing costs up to the split-off point total $48,800 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: Allocated joint processing costs Sales value at split-off point Costs of further processing Sales value after further processing Product X $ 19, eee $ 25,95 $ 23,500 $ 49,200 Product Y $ 29,800 $ 37,900 $ 17,800 $ 56,900 Total $ 48,300 $ 63,850 $ 41,380 $196,180 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.) b