Product X and Y are made from a common input. Joint processing costs up to the split-off point total $48,900 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	$	19,100		$	29,800		$	48,900
Sales value at split-off point	$	26,000		$	37,950		$	63,950
Costs of further processing	$	23,600		$	17,900		$	41,500
Sales value after further processing	$	49,400		$	57,100		$	106,500

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.)

A. financial advantage or disadvantage...input amount

B. financial advantage or disadvantage...input amount