Certainly! Here's the translation of the question into French:

La soci$$t$$ "Lact$$e inc." $($LI$)$ is a milk processing company. One of its factories, located in St$-$Hyacinthe, processes milk and sells two main products: curd cheese offered in two flavors and powdered milk. The curd cheese is sold to grocery stores in $500-$gram bags at $$4\mathrm{.}00$ per bag. The powdered milk, on the other hand, is sold at $$3\mathrm{.}20$ per $100-$gram sachet. During the year, a quantity of $600,000$ liters of milk was processed.

The process flowchart is presented in Appendix $1($page $4).$

At the very beginning of the process, the milk enters Workshop $1.$ It undergoes the processes of separation, filtration, and pasteurization. For each liter $(1$ liter $=1,000$ ml$)$ of processed milk received from the farm, $650$ ml of skimmed milk and $250$ ml of cream, used to make cheese, are obtained. The rest is considered as a residue $($by$-$product$)$ recovered by a specialized firm at no additional cost. Each liter of milk processed in Workshop $1$ allows the collection of $100$ ml of this by$-$product.

In Workshop $2,$ the skimmed milk goes through the dehydration process to be sold in powder form. One liter of skimmed milk received from Workshop $1$ yields $200$ grams of powder $(1$ kilogram $=1,000$ grams$).$ No waste is produced in this workshop. It is also in this workshop that the powder is packaged in $100-$gram sachets.

In Workshop $3,$ the cream received from Workshop $1$ is transformed into cheese. For each liter of cream received from Workshop $1,500$ grams of cheese are obtained. Despite the company's meticulous controls, about $2\%$ of the annual production is lost at this stage. Since this loss at this stage may contain a significant number of bacteria, the company must dispose of it at a cost of $$0\mathrm{.}30$ per $100$ grams.

Finally, in Workshop $4,$ the cheese is packaged, seasoned, and packed. Artificial flavors are added to the cheese to sell it in two flavors: barbecue $($BBQ$)$ and herbs. Employees must add $5$ grams of artificial flavor powder for every $495$ grams of cheese before packaging it in $500-$gram bags $($in other words, each $500-$gram bag of cheese contains $5$ grams of artificial flavors and $495$ grams of cheese$).$ There is no difference in production cost between the two flavors. Flavored curd cheese is therefore a single co$-$product.

The following information is also provided:

Resource Costs

Raw Materials $-$ Milk $$2$ per liter

Raw Materials $-$ Flavors $$0\mathrm{.}01$ per gram of flavor powder

Conversion Costs $-$ Workshop $1$ $$225,000$

Conversion Costs $-$ Workshop $2$ $$300,000$

Conversion Costs $-$ Workshop $3$ $$100,000$

Conversion Costs $-$ Workshop $4$ $$175,000$

Cost of Bags $-$ Curd Cheese $$0\mathrm{.}04$ per bag

Cost of Sachets $-$ Powdered Milk $$0\mathrm{.}02$ per sachet

Task:

a$)$ Determine the unit cost of powdered milk sachets and curd cheese bags $($BBQ and Herbs$)$ using the net realizable value method for the year. $(20$ points$)$

b$)$ Based on the results of your calculations in point a$),$ calculate the unit gross margin for each product, Powdered Milk and Curd Cheese, in dollars and as a percentage. Also, determine the overall gross margin $($in dollars and as a percentage$)$ of the joint products. $(6$ points$)$

c$)$ You learn that curd cheese could be sold without BBQ or Herbs flavors. Thus, the company would save the cost of flavors as well as an amount of $$25,000$ on conversion costs. The market selling price would be $$3\mathrm{.}80$ per bag. Would it be more profitable for Lact$$e Inc. to sell the cheese before it is flavored? Justify your answer using calculations. $(4$ points$)$

For question c$),$ you don't need to redo the cost calculations. Only perform a differential analysis between revenue loss and cost savings.