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General Chemical Company (GCC) manufactures two products as part of a joint proc

ID: 2497901 • Letter: G

Question

General Chemical Company (GCC) manufactures two products as part of a joint process: A1 and B1. Joint costs up to the split-off point total $21,500. The joint costs are allocated to A1 and B1 in proportion to their relative sales values. At the split-off point, product A1 can be sold for $31,200, whereas product B1 can be sold for $72,800. Product A1 can be processed further to make product A2, at an incremental cost of $37,500. A2 can be sold for $84,500. Product B1 can be processed further to make product B2, at an incremental cost of $47,500. B2 can be sold for $94,500.

$6,450.

$15,050.

$10,750.

$21,500.

$53,300 (increase).

$15,800 (decrease).

$15,800 (increase).

$37,500 (increase).

$25,800 (increase).

$25,800 (decrease).

$47,500 (decrease).

$21,700 (increase).

Joint costs allocated to product B1 total:

Explanation / Answer

The net change in operating income resulting from a decision to manufacture product A2 is:

The net change in operating income resulting from a decision to manufacture product B2 is:

GCC Details Product A1 Product B1 Total Sales Value at Split Off                  31,200                   72,800              104,000 % sales value 30.00% 70.00% Joint Cost alloacted                    6,450                   15,050                21,500 Net Income at split off                  24,750                   57,750                82,500 Further processing Products A2 B2 Sales value                  84,500                   94,500              179,000 Incremental cost                  37,500                   47,500                85,000 Total cost                  43,950                   62,550              106,500 Net Income further processing                  40,550                   31,950                72,500 Net Change in Income im further Processinh                  15,800                 (25,800)              (10,000) a Joint Cost Allocated to B1 $              15,050 b.

The net change in operating income resulting from a decision to manufacture product A2 is:

$                                   15,800 Increase

The net change in operating income resulting from a decision to manufacture product B2 is:

$                                   25,800 Decrease.