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(Prepared from a situation suggested by Professor John W. Hardy.) Lone Star Meat

ID: 2515662 • Letter: #

Question

(Prepared from a situation suggested by Professor John W. Hardy.) Lone Star Meat Packers is a major processor of beef and other meat products. The company has a large amount of T-bone steak on hand, and it is trying to decide whether to sell the T-bone steaks as they are initially cut or to process them further into filet mignon and the New York cut. If the T-bone steaks are sold as initially cut, the company figures that a 1-pound T bone steak would yield the following profit: 2.40 Selling price ($2.40 per pound) Less joint costs incurred up to the split-off point where 1.45 T-bone steak can be identified as a separate product 0.95 Profit per pound As mentioned above, instead of being sold as initially cut, the T-bone steaks could be further processed into filet mignon and New York cut steaks. Cutting one side of a T- bone steak provides the filet mignon, and cutting the other side provides the New York cut. One 16-ounce T-bone steak cut in this way will yield one 6-ounce filet mignon and one 8-ounce New York cut, the remaining ounces are waste. The cost of processing the T-bone steaks into these cuts is $0.15 per pound. The filet mignon can be sold for $4.40 per pound, and the New York cut can be sold for $3.30 per pound.

Explanation / Answer

Q1.

Sales from further processing

- Sale price of one fliet mignon                                   4.40

- Sale price of New York cut                                       3.30

Total revenmue from further processing                      7.70

less: Sale revenue from one T-Bone steak                 -2.40

Incremental revenue from further processing              5.30

less: cost of futher processing                                    -015

Profit per pound from further processing                     5.15

Q2.

Option B - T-bone steak should be processed further beacuse profit per p;und from further processing is $5.15, whereas profit per pund without processing is only $0.95($2.40-$1.45)