Elite Products Ltd is evaluating its make-versus-buy decisions for several of its products. In respect of Product X, the manufacturing costs per part are as follows: Direct materials Direct labour (all variable cost) Variable manufacturing overhead Fixed, traceable, manufacturing overhead Fixed, allocated common manufacturing overhead Unit product cost $8.50 4.00 2.00 3.00 1.50 $ 19.00 The current level of production of this part is 2,000 units. Of the traceable manufacturing overhead, 40% consists of amortization of special equipment that has no salvage value and 60% consists of salaries that could be avoided if the production of the part is discontinued. For this part, an outside supplier will sell parts to the company at a price of $17 per unit if the company purchases 2,000 units. Elite also produces another four joint products using the same production process. Each product can also be processed further. The common costs of these four products, up to the split-off point, are $350,000, and these costs are allocated based on the quantity produced. Information regarding production, prices, and costs for each product are provided below: Joint Products A B D Number of Units Produced 400,000 300,000 150,000 80,000 Selling Price at Split-off Point $2.93 2.79 4.65 1.89 Selling Price after Further Processing $3.90 4.97 5.59 3.55 Extra Costs for Further Processing $350,000 300,000 200,000 100,000 Q5-a traceable manufacturing overhead 1.5 0.6 Answered Change your response to resave Q5-b If only one of the four joint products can be processed further, advise the management which product should be processed further. Explain with calculations. (10 marks) answered 05-0