please explain how to solve this with steps, im so confused.

24. Junior Company has two products, Alpha and Beta, which emerge from a joint process with a total joint cost of $12,000. Data for the product Alpha are shown below: Produced from the process 5,000 units Allocated share of joint cost $10,000 Cost of processing further $50,000 Price per unit ... at split-off point $35 after further processing ? What is the price per unit after further processing that would make the company indifferent between processing further and selling at split-off point? ANS: $45 (= $35 + ($50,000/ 5,000)) 21. Brilliant, Inc. reported the following results from the sale of 29,000 units of IT-54: Sales $530,000 319,000 Variable manufacturing costs Fixed manufacturing costs Variable selling costs 174,000 54,500 Fixed administrative costs 36,200 The company has received a special, one-time-only order for 3,200 units of IT-54 at $16 each. Brilliant has available capacity, and the president is in favor of accepting the order. She feels it would be profitable because no variable selling costs will be incurred. The plant manager opposed because the full cost of production is $17. Which of the following correctly notes the change in income if the special order is accepted? A. $3,200 decrease B. $3,200 increase C. $16,000 increase D. $16,000 decrease E. None of these