In the manufacture of product A a by-product B emerges at the end of processing. The following data was recorded for period one:

There was no opening stock at the start of the period.

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Production costs before separation of the two products Costs of processing by-product B after separation (4000 units at 10p) Production for the period: Product A By-product B Sales for the period: Product A 15000 units By-product B 2000 units 60000 400 20000 units 4000 units at 5 per unit at 1 per unit