Buzzy Bee, Inc., produces three types of honey: pure, maple cinnamon, and peach almond. All three types of honey go through a joint production process that costs a total of $240 per batch. After the split-off point, both maple cinnamon and peach almond honey go through an additional flavoring production process, whereas pure honey is immediately sold for $3 per jar. One batch produces 100 jars of pure honey, 60 jars of maple cinnamon honey, and 40 jars of peach almond honey. The additional processing of the maple cinnamon honey costs $30 per batch after which it is sold for $3.75 per jar. The additional processing of the peach almond honey costs $40 per batch, after which it is sold for $4.25 per jar. 1. Determine the joint production cost to be allocated to each type of honey using the physical units method. 2. Determine the joint production cost to be allocated to each type of honey using the net realizable value method. 3. Which of the two methods provides more accurate costing of the different types of honey? 4. Why are support department costs difficult to apply to products? 5. Why is the direct method of support department cost allocation less accurate than the sequential and reciprocal services methods? 6. Are large or small companies more likely to use the reciprocal services method to allocate support department costs to production departments? Why? 7. What is the main difference between the physical units and weighted average methods of joint cost allocation? 8. How can support department and joint cost allocation affect production employee performance evaluations?