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Duiker Corporation has a joint process that produces three product: A, S and B.

ID: 2416663 • Letter: D

Question

Duiker Corporation has a joint process that produces three product: A, S and B. Each product may be sold at split-off or processed further and then sold. Joint-processing costs for the year amount to $30,000. Other data follows:

PRODUCT

SALES VALUE AT SPLIT-OFF

SEPARABLE PROCESSING COSTS AFTER SPLIT-OFF

SALES VALUE AT COMPLETION

A

$28,000

$4,500

$35,000

S

10,000

7,000

20,000

B

8,300

7,200

11,000

You must enter your answer in the following format: $xxx,xxx for an increase in net profits

or ($xxx,xxx) for a decrease in net profits

How much is net profit or loss??????????????????????

PRODUCT

SALES VALUE AT SPLIT-OFF

SEPARABLE PROCESSING COSTS AFTER SPLIT-OFF

SALES VALUE AT COMPLETION

A

$28,000

$4,500

$35,000

S

10,000

7,000

20,000

B

8,300

7,200

11,000

Explanation / Answer

Calculation of profit or loss if sold at split-off Particulrs In $ Sales 47100 Less : Joint processing cost 30000 Profit 17100 Calculation of profit or loss if sold at Completion Product A B C Sales 35000 20000 11000 Less : Processing cost 4500 7000 7200 Product wise profit 30500 13000 3800 Total Profit 47300 Less : Joint processing cost 30000 Profit 17300 Increase in profi to the extent of $200 if Duiker Corporation process further and sale.

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