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Solex Company manufactures three products from a common input in a joint process

ID: 2465996 • Letter: S

Question

Solex Company manufactures three products from a common input in a joint processing operation. Joint processing costs up to the split-off point total $90,000 per year. The company allocates these costs to the joint products on the basis of their total sales value at the split-off point. These sales values are as follows: product X, $50,000; product Y, $92,000; and product Z, $61,000. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities. The additional processing costs and the sales value after further processing for each product (on an annual basis) are shown below: Compute the incremental profit (loss) for each product. (Loss amounts should be indicated with a minus sign.) Which product or products should be sold at the split-off point? (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.) Product X Product Y Product Z

Explanation / Answer

Product

Sales Price After Further Processing

Sale Value @ split off Point

Incremental reveue

Incremental Cost

Net Profit

X

          76,000

                      50,000

          26,000

     38,000

      (12,000)

Y

       161,000

                      92,000

          69,000

     36,000

         33,000

Z

          80,000

                      61,000

          19,000

     10,000

           9,000

Product X should be sold at split off point as there is loss by further processig

Product

Sales Price After Further Processing

Sale Value @ split off Point

Incremental reveue

Incremental Cost

Net Profit

X

          76,000

                      50,000

          26,000

     38,000

      (12,000)

Y

       161,000

                      92,000

          69,000

     36,000

         33,000

Z

          80,000

                      61,000

          19,000

     10,000

           9,000

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