Wexpro, Incorporated, produces several products from processing $1$ ton of clypton, a rare mineral. Material and processing costs total $$53,000$ per ton, one$-$fourth of which is allocated to product X$15.$ Seven thousand units of product X$15$ are produced from each ton of clypton. The units can either be sold at the split$-$off point for $$16$ each, or processed further at a total cost of $$8,600$ and then sold for $$21$ each.

Required:

$1.$ What is the financial advantage $($disadvantage$)$ of further processing product X$15?$

$2.$ Should product X$15$ be processed further or sold at the split$-$off point?