Wexpro, Incorporated, produces several products from processing $1$ ton of clypton, a rare mineral. Material and processing costs total

$$64,000$ per ton, one$-$fourth of which is allocated to product $15.$ Seven thousand three hundred units of product $15$ are produced

from each ton of clypton. The units can be either sold at the split$-$off point for $$10$ each or processed further at a total cost of $$9,700$

and then sold for $$15$ each.

Required:

What is the financial advantage $($disadvantage$)$ of further processing product $x15?$

Should product $15$ be processed further or sold at the split$-$off point?