Serene Dairy Has Four Product Lines: Sour Cream, Ice Cream

question 18

Multiple Choice

Serene Dairy has four product lines: sour cream, ice cream, yogurt, and butter.The total cost of producing the milk base for the products is $45,000, which has been allocated based on the gallons of milk base used by each product.Results for July follow: $\begin{array}{lrrrrr}&\text { Sour Cream}&\text { lce Cream}&\text {Yogurt }&\text {Butter }&\text {Total }\\\text { Units sold } & 2,000 & 500 & 400 & 2,000 & 4,900 \\\text { Revenue } & \$ 10,000 & \$ 20,000 & \$ 10,000 & \$ 20,000 & \$ 60,000 \\\text { Variable departmental costs } & 6,000 & 13,000 & 4,200 & 4,800 & 28,000 \\\text { Fixed costs } & 5,000 & 2,000 & 3,000 & 7,000 & 17,000\\\text { Net income (loss) }&\$(1,000) &\$5,000&\$2,800&\$8,200&\$15,000\end{array}$ How much are total joint costs of the products?

• A)$28,000
• B)$17,000
• C)$45,000
• D)$15,000

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Definitions:

Mechanical Debridement

A method for removing dead, damaged, or infected tissue by physical means to promote healing of the remaining healthy tissue.

Autolytic Debridement

A method of wound care that uses the body’s own enzymes to break down dead tissue, promoting healing.

Swab Culture

A diagnostic test involving the collection and cultivation of microorganisms from a swabbed sample to identify infections or pathogens.

Chronic Wounds

Wounds that fail to proceed through an orderly and timely process to produce anatomic and functional integrity or proceed through the repair process without establishing a sustained anatomic and functional result.