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A Joint Input Costing $500 Results in Four Distinct Products

question 91

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A joint input costing $500 results in four distinct products at the point of split-off. Relevant data follows:  Sales Value SeparableSales Value After  Product  at Split-Off  Cost  Further Processing $200$100$40030020060010050140M201040\begin{array}{cccc}&\text { Sales Value } &\text {Separable} &\text {Sales Value After }\\\text { Product } &\text { at Split-Off } &\text { Cost } & \text { Further Processing }\\\text {J }& \$ 200 & \$ 100 & \$ 400 \\\text {K }& 300 & 200 & 600 \\\text {L }& 100 & 50 & 140 \\\text {M} & 20 & 10 & 40\end{array}
Which of the four products should not be further processed?


Definitions:

Amplification

In psychology, the process of increasing the intensity or perceived importance of thoughts, feelings, or behaviors.

Free Association

A psychoanalytic process where a patient speaks freely to expose thoughts and feelings that are hidden in their unconscious.

Individuation

The process by which an individual becomes distinct and separate, psychologically or socially, often in terms of identity development.

Psyche

The human soul, mind, or spirit, often used to denote the psychological components of a person, including thoughts, feelings, and consciousness.

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