Figure 6-10
Manning Company Uses a Joint Process to Produce

question 35

Multiple Choice

Figure 6-10
Manning Company uses a joint process to produce products W, X, Y, and Z. Each product may be sold at its split-off point or processed further. Additional processing costs of specific products are entirely variable. Joint processing costs for a single batch of joint products are £120,000. Other relevant data are as follows: $\begin{array}{crcr}& \text { Sales Value } & \text { Additional } & \text { Sales Value of } \\\text { Froduct } & \text { at Split-Off } & \text { Processing Costs } & \text { Final Product }\\\hline Y & £ 20,000 & £ 32,000 & £ 120,000 \\Z & 28,000 & 20,000 & 32,000 \\W & 40,000 & 60,000 & 80,000 \\X & 12,000 & 4,000 & 20,000 \\&£100,000&£116,000&£252,000\end{array}$
-Refer to Figure 6-10. Which products should Manning process further?

• A)all
• B)all except Z
• C)Y and X
• D)none

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Definitions:

Aggression

Behavior intended to harm or injure another living being who is motivated to avoid such treatment.

Psychodynamic Approach

A psychological theory or approach that emphasizes the influence of the unconscious mind on behavior, originated by Sigmund Freud.

Psychology

Research focused on understanding the human brain and its activities, mainly as they impact behavior in certain situations.

Unconscious Mind

That part of the mind which is inaccessible to the conscious mind but that affects behaviors and emotions.