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Zoie makes 2 products from a common input. Each product may be sold at the split-off point or processed further. The following is known about

Zoie makes 2 products from a common input. Each product may be sold at the split-off point or processed further. The following is known about each product:

Product 1 Product 2
Allocated joint processing costs 11300 12300
Sales value at split-off point 34500 13600
Costs of further processing 13600 13300
Sales value after further processing 43700 42500

What is the minimum amount the company should accept if Product 1 is sold at the split-off point?

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