Iacollia Company makes two products from a common input. Joint processing costs up to the split-off point total $47,600 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: 
Required:
a. What is the net monetary advantage (disadvantage) of processing Product X beyond the split-off point?
b. What is the net monetary advantage (disadvantage) of processing Product Y beyond the split-off point?
c. What is the minimum amount the company should accept for Product X if it is to be sold at the split-off point?
d. What is the minimum amount the company should accept for Product Y if it is to be sold at the split-off point?
Definitions:
Tissue Ischemia
A condition where there is insufficient blood flow to a tissue, causing a shortage of oxygen that is needed for cellular metabolism.
Toenails
The hard, protective plates located at the end of each toe, made of a tough protein called keratin.
Nail Bed
The skin beneath the nail plate that's responsible for supporting and nourishing the fingernail or toenail.
Fungi
A kingdom of spore-producing organisms feeding on organic matter, including molds, yeast, mushrooms, and toadstools.
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