Exercise $6-14($Algo$)$ Sell or Process Further Decision $[$LO$6-7]$

Wexpro, Incorporated, produces several products from processing $1$ ton of clypton, a rare mineral. Material and processing costs total $$55,000$ per ton, one$-$fourth of which is allocated to product X$15.$ Six thousand one hundred units of product X$15$ are produced from each ton of clypton. The units can either be sold at the split$-$off point for $$14$ each, or processed further at a total cost of $$9,200$ and then sold for $$20$ each.

Required:

What is the financial advantage $($disadvantage$)$ of further processing product X$15?$

Should product X$15$ be processed further or sold at the split$-$off point?