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Kelp Company produces three joint products from seaweed. At the split-off point,

ID: 2377997 • Letter: K

Question

                    Kelp Company produces three joint products from seaweed. At the split-off point, three basic products emerge: Sea Tea, Sea Paste, and Sea Powder. Each of these                    products can either be sold at the split-off point or be processed further. If they are processed further, the resulting products can be sold as delicacies to                    health food stores. Cost and revenue information is as follows:                 

                                    Compute the Incremental benefit (cost) of further processing to these products. (Negative amounts should be indicated by a                                    minus sign. Omit the "$" sign in your response.)                                 

                                    Which products should Kelp process beyond the split-off point?                                 

                                    At what price per pound would it be advantageous for Kelp Company to sell Sea Paste at the split-off point rather than process it further?                                     (Round your intermediate calculations and final answer to 2 decimal places. Omit the "$" sign in your                                    response.)                                 

                                Sales Value and Additional
                                Costs If Processed Further                                                              Product                                                              Pounds
                                Produced                                                              Sales Value at Split-Off                                                              Final Sales
                                Value                                                              Additional
                                Cost                                                              Sea Tea                                                              9,000                                                              $                                                              60,000                                                              $                                                              90,000                                                              $                                                              35,000                                                              Sea Paste                                                              3,900                                                              72,500                                                              160,000                                                              50,000                                                              Sea Powder                                                              2,000                                                              70,000                                                              85,000                                                              14,000                             

Explanation / Answer

Hi,


Please find the answer as follows;


Part A-1


Part A-2


Sea powder and sea paste should be processed further.


Part B:


Incremental Benefit Desired to sell at Split off Point = (160000 - 72500 - 50000) = 37500/3900 = 9.62


Sales Price at Split off Point = 72500/3900 + 9.62 = 28.21


Thanks.


Sea Tea Sea Paste Sea Powder Final Sales Value (A) 90000 160000 85000 Sales Value at Split-Off (B) 60000 72500 70000 Sales Value after Further Processing (A-B) 30000 87500 15000 Less Additional Cost of Further Processing 35000 50000 14000 Incremental Benefit/Cost -5000 37500 1000