Dock Corporation makes two products from a common input. Joint processing costs up to the split-off point total $33,600 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:

	Product X		Product Y		Total
Allocated joint processing costs		16,800		16,800		33,600
Sales value at split-off point	$	24,000	$	24,000	$	48,000
Costs of further processing	$	15,000	$	18,700	$	33,700
Sales value after further processing	$	35,500	$	45,100	$	80,600

What is the financial advantage (disadvantage) for the company of processing Product Y beyond the split-off point?

33,600

26,400

2,400

9,600