Wexpro, Incorporated, produces several products from processing $1$ ton of clypton, a rare mineral. Material and processing costs total $$69,000$ per ton, one$-$fourth of which is allocated to product X$15.$ Seven thousand five hundred units of product X$15$ are produced from each ton of clypton. The units can be either sold at the split$-$off point for $$12$ each or processed further at a total cost of $$9,200$ and then sold for $$18$ each.

Required:

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

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