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

ID: 2592384 • 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. yield the following profit: $ 2.20 1.65 $ 0.55 Selling price ($2.20 per pound) Less joint costs incurred up to the split-off point where T-bone steak can be identified as a separate produdt 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 processing the T-bone steaks into these cuts is $0.12 per pound. The filet mignon can be sold for $4.00 per pound, and the New York cut can be sold for $3.90 per pound.

Explanation / Answer

Per 16 ounce of T-BOne Sales from further processing Sales price of one filet mignon 4 Sales price of one new york cut 3.9 Total revenue from further processing 7.9 Less Sales revenue of one T bone steak 2.2 Incremental revenue from further processing 5.7 Less Cost of further processing 0.12 Profit(losss) per pound from further processing 5.58 Yes it should be further processed