Dodrill Company makes two products from a common input. Joint processing costs up to the split-off point total $43,200 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:

	X	Y	Total
Allocated joint processing costs	$19,800	$23,400	$43,200
Sales value at split-off point	$22,000	$26,000	$48,000
Costs of further processing	$25,400	$16,400	$41,800
Sales value after further processing	$52,200	$38,200	$90,400

What is the net monetary advantage (disadvantage) of processing Product Y beyond the split-off point?

	a.	$(4,200)
	b.	$21,800
	c.	$24,400
	d.	$(1,600)