Product X and Y are made from a common input. Joint processing costs up to the split-off point total $46,900 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	$	18,300		$	28,600		$	46,900
Sales value at split-off point	$	25,600		$	37,350		$	62,950
Costs of further processing	$	22,800		$	17,100		$	39,900
Sales value after further processing	$	47,800		$	55,500		$	103,300

a. What is financial advantage (disadvantage) of processing Product X beyond the split-off point? (Negative amount should be indicated by a minus sign.)

b. What is financial advantage (disadvantage) of processing Product Y beyond the split-off point? (Negative amount should be indicated by a minus sign.)