IU Company makes two products from a common input. Joint processing costs up to the split-off point total $49,600 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: Product X Product YTotal Allocated joint processing cost Sales value at split-off pon Costs of further processing. Sales value after further processing S19,200 S30,400 S49,600 $24,000 S38,000 S62,000 $23,700 $18,000 S41,700 S46,800 S57,300 $104,100 What is the minimum amount the company should accept for Product Y if it is to be sold at the split-off point