Iaukea Company makes two products from a common input. Joint processing costs up to the split-off point total $45,100 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	$	17,900	$	27,200	$	45,100
Sales value at split-off point	$	25,400	$	37,000	$	62,400
Costs of further processing	$	22,400	$	16,700	$	39,100
Sales value after further processing	$	47,000	$	54,700	$	101,700

Required:
a.	What is the net monetary advantage (disadvantage) of processing Product X beyond the split-off point? (Input the amount as a positive value. Omit the "$" sign in your response.)

Net

$

b.	What is the net monetary advantage (disadvantage) of processing Product Y beyond the split-off point? (Input the amount as a positive value. Omit the "$" sign in your response.)

Net

$