plz check HORNGREN COST ACCOUNTING (16th edition)

chapter 16 problem 16-34

In 16-34 (3) could rich and creamy edibles factory have increased it's operating income by a change in it's decision to fully process both of it's intermediate products?

in solution i have seen that separable cost is calculated to be 10,008 and 15,676 and being deducted from incremental revenue. but i am seeing in question that separable cost is 46,035 and 55,085.

how the two value (10,008 and 15,676) is calculated in answer.