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: Allocated joint processing costs Sales value at split-off point Costs of further processing Sales value after further processing Product Product X Y Total $16,800 $16,800 $33,600 $24,000 $24,000 $48,000 $15,000 $18,700 $33,700 $35,500 $45,100 $80,600 What is the minimum amount the company should accept for Product X if it is to be sold at the split-off point? Multiple Choice O $16,800 $20,500