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14. Out of a joint manufacturing process costing $100,000, we get 30,000 units of Product A and 20,000 units of Product B. Product A can

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14. Out of a joint manufacturing process costing $100,000, we get 30,000 units of Product A and 20,000 units of Product B. Product A can either be sold at the split-off point for $7 per unit or we could spend $80,000 in additional processing costs and sell it for $10 per unit. Product B can either be sold at the split-off point for S10 per unit or we could spend $90,000 in additional processing costs and sell it for $14 per unit. Which product(s) should be processed further? a. Product A. b. Product B. e. Both of the above. d. None of the above. Use the following information to answer questions 15 - 16: Glade Company produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity of 8,000 units per month is as follows: Direct materials $8.00 Direct labor $4.00 Variable manufacturing overhead $3.00 Fixed manufacturing overhead $6.00 Variable selling and administrative $2.00 Fixed selling and administrative $1.00 15. The company's capacity is 10,000 units per month. An order has been received from a potential customer overseas for 2,000 units at a price of $20 per unit. If the order is decrease and a dollar amount) 16. Assume the company has 500 units of this product left over from last year that are inferior to the current model. The units must be sold through regular channels at reduced prices. What unit cost figure is relevant for establishing the minimum selling price for these units? a $1.00. b. $2.00. c. $3.00. d. 515.00 $17.00

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