Answer:
Zoie
The minimum amount the company should accept if Product 1 is sold at the split-off point is:
= $30,000.
Explanation:
a) Data and Calculations:
                                                           Product 1    Product 2 
Allocated joint processing costs         21,200        35,700 
Sales value at split-off point                38,100        19,200 
Costs of further processing                17,000        19,900 
Sales value after further processing 30,000       28,300
The minimum amount the company should accept if Product 1 is sold at the split-off point is $30,000.
b) Further processing of Product 1 does not make economic sense.  Zoie should sell the product at split-off point at $38,100.  Similarly, based on the facts provided, Product 2 hardly deserves further processing.