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Exercise 12-7 Sell or Process Further [LO12-7] Dorsey Company manufactures three

ID: 2560679 • Letter: E

Question

Exercise 12-7 Sell or Process Further [LO12-7] Dorsey Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total 592,000 per quarter. The company allocates these costs to the joint products on the basis of their relative sales value at the split-off point. Unit seling prices and total output at the split-off point are as follows: Selling Price S 5 per pound 2,000 pounds S 5 per pound 17,000 pounds 5 0 per galon 7,000 gallons Output Each product can be processed further after the split-off point. Additional processing requires no special s costs (per quarter) and unit selling prioes a further processing are facilities. The additional processing given below ProductProcessing Costs S 37,000 S 35,000 S 10,000 Selling Price 5 7 per pound 5 0 per pound 5 11 per galon Required a. Compute the incremental profit (oss) for each product. Selling price after further processing Selling price at the split-off point Incremental revenue per pound or gallon Total quarterly output in pounds or gallons Total incremental revenue Total incremental processing Total incremental profit or loss b. Which product or products should be sold at the split-off point? (You may select more than one answer. Single click the box with a check mark for correct answers and double click to empty the box for the wrong answers.) Product A Product B Product C

Explanation / Answer

Product A

product B

product C

selling price after further processing

7

9

11

selling price at split off point

5

5

9

incremental revenue per pound/gallon

2

4

2

total quarterly output in pound/gallon

12000

17000

7000

total incremental revenue (incremental revenue*output)

24000

68000

14000

total incremental processing cost

37000

35000

10000

total incremental profit or loss

-13000

33000

4000

Product A should be sold at split off point

Product B & C should be processed further

Product A

product B

product C

selling price after further processing

7

9

11

selling price at split off point

5

5

9

incremental revenue per pound/gallon

2

4

2

total quarterly output in pound/gallon

12000

17000

7000

total incremental revenue (incremental revenue*output)

24000

68000

14000

total incremental processing cost

37000

35000

10000

total incremental profit or loss

-13000

33000

4000

Product A should be sold at split off point

Product B & C should be processed further

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