Bsen Company makes two products from a common input. Joint processing costs up to the split-off point total $52,000 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 $ 20,800 $ 31,200 $ 52,000 Sales value at split-off point $ 20,000 $ 30,000 $ 50,000 Costs of further processing $ 23,100 $ 17,400 $ 40,500 Sales value after further processing $ 38,400 $ 56,100 $ 94,500 Required: a. What is financial adv