31.Two products, QI and VH, emerge from a joint process. Product QI has been allocated $24,300 of the total joint costs of $45,000. A total of 3,100 units of product QI are produced from the joint process. Product QI can be sold at the split-off point for $15 per unit, or it can be processed further for an additional total cost of $11,100 and then sold for $17 per unit. If product QI is processed further and sold, what would be the financial advantage (disadvantage) for the company compared with sale in its unprocessed form directly after the split-off point?

25. Fabri Corporation is considering eliminating a department that has an annual contribution margin of $33,000 and $66,000 in annual fixed costs. Of the fixed costs, $16,500 cannot be avoided. The annual financial advantage (disadvantage) for the company of eliminating this department would be:

27.

The SP Corporation makes 34,000 motors to be used in the production of its sewing machines. The average cost per motor at this level of activity is:

Direct materials	$	9.30
Direct labor	$	8.30
Variable manufacturing overhead	$	3.35
Fixed manufacturing overhead	$	4.30

An outside supplier recently began producing a comparable motor that could be used in the sewing machine. The price offered to SP Corporation for this motor is $23.35. If SP Corporation decides not to make the motors, there would be no other use for the production facilities and none of the fixed manufacturing overhead cost could be avoided. Direct labor is a variable cost in this company. The annual financial advantage (disadvantage) for the company as a result of making the motors rather than buying them from the outside supplier would be: