$21.$ The Carter Corporation makes products A and B in a joint process from a single input, R$.$

During a typical production run, $50,000$ units of R yield $20,000$ units of A and $30,000$

units of B at the split$-$off point. Joint production costs total $$90,000$ per production run.

The unit selling price for A is $$4\mathrm{.}00$ and for B is $$3\mathrm{.}80$ at the split$-$off point. However, B

can be processed further at a total cost of $$60,000$ and then sold for $$7\mathrm{.}00$ per unit.

In a decision between selling B at the split$-$off point or processing B further, which of the

following items is not relevant:

A$.$ the $$3\mathrm{.}80$ unit sales price of B at the split$-$off point.

B$.$ the $$60,000$ cost to process B beyond the split$-$off point.

C$.$ the $$7$ unit selling price for B after further processing.

D$.$ the portion of the $$90,000$ joint production cost allocated to B$.$

$22.$ Bruce Corporation makes four products in a single facility. These products have the

following unit product costs:

Products

A B C D

Direct materials $ $19\mathrm{.}90$ $ $15\mathrm{.}20$ $ $20\mathrm{.}80$ $ $23\mathrm{.}20$

Direct labor $12\mathrm{.}208\mathrm{.}7010\mathrm{.}507\mathrm{.}40$

Variable manufacturing overhead $1\mathrm{.}602\mathrm{.}102\mathrm{.}002\mathrm{.}10$

Fixed manufacturing overhead $10\mathrm{.}8011\mathrm{.}908\mathrm{.}8010\mathrm{.}70$

Unit product cost $ $44\mathrm{.}50$ $ $37\mathrm{.}90$ $ $42\mathrm{.}10$ $ $43\mathrm{.}40$

Additional data concerning these products are listed below.

Products

A B C D

Grinding minutes per unit $1\mathrm{.}200\mathrm{.}700\mathrm{.}600\mathrm{.}60$

Selling price per unit $ $59\mathrm{.}30$ $ $51\mathrm{.}70$ $ $59\mathrm{.}50$ $ $55\mathrm{.}60$

Variable selling cost per unit $ $3\mathrm{.}60$ $ $1\mathrm{.}50$ $ $2\mathrm{.}20$ $ $3\mathrm{.}60$

Monthly demand in units $4,0002,0004,0002,000$

The grinding machines are potentially the constraint in the production facility. A total of $9,000$

minutes are available per month on these machines.

Direct labor is a variable cost in this company.

How many minutes of grinding machine time would be required to satisfy demand for all four

products?

A$.10,800$

B$.10,500$

C$.12,000$

D$.9,800$