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Larsen Company makes two products from a common input. Joint processing costs up

ID: 2417594 • Letter: L

Question

Larsen Company makes two products from a common input. Joint processing costs up to the split-off point total $47,800 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

23,900   

23,900   

47,800

  Sales value at split-off point

33,200   

33,200   

66,400

  Costs of further processing

21,000   

21,600   

42,600

  Sales value after further processing

52,700   

60,400   

113,100

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

b.

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

Explanation / Answer

Additional Revenue-Additional Cost

X:

[$52,700-$33,200]-$21,000=-$1,500 disadvantage

Y;

[$60,400-33,200]-$21,600=$5,600 advantage