also 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.

incremental profit/loss: = per unit : = total

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 $3,825,000. Data regarding Winchester's November operations are as follows: November production in gallons Sales value per gallon at split-off Separable processing cost Final sales value per gallon Finished-goods inventory in gallons on November 3 (all 658,8ae None $1,59e,08e 9.8e 345,888 $6.50 $2,848,08e $14.8 9a,eae $ 2.30 None None produced during November) 9,500 28,58e 2,88e Disposal costs of $0.20 per gallon will be incurred in order to sell the by-product Problem 17-31 Part 2 2. Determine the dollar values of Winchester Chemicals finished-goods inventories on November 30 for VX-4 and HD-10. (Do not round Intermedlete calculetlons. Round your finel answers to the nearest doller amount.) VX-4 HD-10