Direct Materials processed: 34,500 gallons Production: Butter Cream Condensed Milk Sales: Butter Cream Condensed Milk Sales: Butter Cream Condensed Milk Separable costs in Butter Cream total: Condensed Milk 14,500 20,000 14,000 19,500 $3.00 $9.50 $14,500 gallons gallons gallons gallons per gallon per gallon $35,400 The costs of purchasing the of unprocessed milk and processing it up to the split-off point to yield a total of 34,500 gallons of saleable product was $160,250. ..... O A. $14,500 OB. $24,650 OC. $35,400 OD. $135,600