Determine the impedance for the circuit. 
Definitions:
Net Realizable Value
The estimated selling price in the ordinary course of business minus any costs of completion, transportation, and selling.
Split-Off Point
The stage in a production process where multiple products become separately identifiable, and decisions regarding further processing or disposal can be made.
Additional Processing Costs
Costs incurred when more processes are applied to a product after its initial manufacturing phase, often to enhance its value.
Joint Production Process
Definition: A manufacturing operation in which two or more products are produced simultaneously from the same raw material or process.
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