6 Exercise 17-23 Reciprocal-Services Method; Bank (Appendix) (LO 17-6) Tuscaloosa National Bank has two service departments, the Human Resources (HR) Department and the Computing Department. The bank has two other departments that directly service customers, the Deposit Department and the Loan Department. The usage of the ints two service departments' output for the year is as follows: Provider of Service rvice HR Computing 101 Computing Deposit Loan 101 55, 358 509 40 nt The budgeted costs in the two service departments for the year are as follows: $489,000 718,500 HR Required: Use the reciprocal-services method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments. (Do not round your intermediate calculations and round final answers to the nearest dollar amount.) Loan of HR ent costs Total costs allocated to each de Required information Problem 17-31 Joint Products; Sell or Process Further (LO 17-4, 17-5) The following information applies to the questions displayed below) Winchester Chemicals uses a joint process to produce VX-4, a chemical used in the manufacture of paints and varnishes HD-10, a chemical used in household cleaning products; and FT-5, a by-product that is sold to fertilizer manufacturers. Joint production costs are allocated to the main products on the basis of net realizable value. The by-product is inventoried at its net realizable value, and this value is used to reduce the joint production cost before allocation to the main products. During the month of November, Winchester incurred joint production costs of $4,271,000. Data regarding Winchester's November operations are as follows: VX November production in gallons Sales value per gallon at split-off Separable processing cost Final sales value per gallon Pinished-goods inventory in gallons on November 30 690,000 None $1,710,000 9.80 365,000 6.90 $2,200,000 $ 15.00 94,000 2.70 None None (all produced during November) 9,900 30,500 2,400 'Disposal costs of $0.20 per gallon will be incurred in order to sell the by-product Part 3 of 3 Problem 17-31 Part 3 3. Winchester Chemicals has an opportunity to sell HD-10 for its sales value at the split-off point. a. Calculate the incremental profit or loss from further processing HD-10. b. Determine if management should sell HD-10 at the split-off point or continue to process it further Complete this question by entering your answers in the tabs below Print Req 3AReq 3B late the incremental profit or loss from further processing HD-10. (Round the calculation of "Additional processing cost" to 2 decimal places. Round "Per Unt" answer to 2 decimal places.) Total ental profit Req 38 >