Dowchow Corporation makes two products from a common input. Joint processing costs up to the split- off point total $38,400 a year. The company allocates these costs to the joint products on the basis of 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... Sales value at split-off point.... Costs of further processing Sales value after further processing $20,800 $17,600 $38,400 $26,000 $22,000 $48,000 $22,600 $20,400 $43,000 $45,000 $45,900 $90.900 24. What is the minimum amount the company should accept for Product X if it is to be sold at the split-off point? A. $22,400 B. $43,400 C. $20,800 D. $45,000