cost prior to the split off point of 6.000 per un product X procedura 2.000 d e pe r ete Two products and Yemerge from a process Product has been located 2.100 the Lor it can be processed further for an addition total cost of $10,000 and then sold for wter the spiropoint $31,300 les profe $6,000 less profit 16.000 more proft 19.00 more pro