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Recyclers, Inc. reprocesses paper and obtains 2 main products: a by-product and a waste. By-product revenues are treated as a reduction in joint costs. During the period 1,000 tons were processed at a cost of $12,000 for materials and processing, resulting in the following: Sales Value Separable Sales Value After
Product Tons at Split-Off Costs Further Processing
Main-1 200 $4,000 $2,000 $10,000
Main-2 400 5,000 6,000 12,000
By-product 300 2,000 -0- 2,000
Waste 100 -0- -0- -0-
If the firm allocates joint costs to the main products using the sales value at split-off point method, how much will be allocated to Main-2?
Reinforcement
A concept in psychology and behavior analysis where a certain behavior is encouraged or discouraged through rewards or punishments.
Unconditioned Stimulus
In classical conditioning, it is a stimulus that unconditionally, naturally, and automatically triggers a response without prior learning.
Conditioned Stimulus
A previously neutral stimulus that, after becoming associated with an unconditioned stimulus, elicits a conditioned response in classical conditioning.
AFLAC
An American insurance company that provides supplemental insurance for individuals and groups to help pay benefits that major medical insurance doesn't cover.
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