Bryant Corporation Uses a Joint Process to Produce Products A

question 69

Essay

Bryant Corporation uses a joint process to produce products A, B, and C. Each product may be sold at split- off or processed further and then sold. Joint processing costs for the year amounted to $100,000. Other information is presented below: $\begin{array}{llll}&&\text { Separable }\\&&\text { Processing }\\\text { Product } & \begin{array}{l}\text { Sales Value at } \\\text { Split-off }\end{array} & \begin{array}{l}\text { Costs after } \\\text { Split-off }\end{array} & \begin{array}{l}\text { Sales Value at } \\\text { Completion }\end{array}\\\text { A } & \$ 94,000 & \$ 28,000 & \$ 116,000 \\\text { B } & 60,000 & \$, 000 & \$ 2,000 \\\text { C } & 66,000 & 14,000 & \$ 0,000\end{array}$ Required:
a. Which products, if any, should be processed further?
b. If all three products were processed further, what would be the effect on profits?

---

Definitions:

Urinary Bladder

A hollow muscular organ in humans and vertebrates that stores urine prior to its elimination from the body.

Ductus Deferens

A conduit that transports sperm from the epididymis to the ejaculatory ducts, readying it for ejaculation.

Epididymis

An extended, twisted duct that holds sperm and conveys it from the testicles.

Bulbourethral Gland

The bulbourethral gland, also known as Cowper's gland, is a small gland in males that secretes a pre-ejaculate fluid that lubricates and neutralizes acidic conditions in the urethra.