Data Exhibit 13-7 Santa Maria Wool Cooperative \begin{tabular}{|l|r|} \hline Cost of wool & $200,000 \\ \hline Cost of separation process & $40,000 \\ \hline Sales value of intermediate products at split-off point: & $120,000 \\ \hline Undyed coarse wool & $150,000 \\ \hline Undyed fine wool & $60,000 \\ \hline Undyed superfine wool & $50,000 \\ \hline Costs of further processing (dyeing) intermediate products: & $60,000 \\ \hline Undyed coarse wool & $10,000 \\ \hline Undyed fine wool & $160,000 \\ \hline Undyed superfine wool & $240,000 \\ \hline Sales value of end products: & $90,000 \\ \hline Dyed coarse wool & \\ \hline Dyed fine wool & \\ \hline Dyed superfine wool & \\ \hline \end{tabular} Enter a formula into each of the cells marked with a ? below Example: Joint Product Costs and the Contribution Approach Analysis of the profitability of the overall operation: Combined final sales value Less costs of producing the end products