Enter cell formulas in all cells containing a question mark.

\begin{tabular}{|c|c|c|c|c|c|} \hline 4 & A & B & C. & D & E \\ \hline 3 & Data & & & & \\ \hline 4 & Exhlbit 135 Santa Marla Wool Cooperatve & & & & \\ \hline 5 & Cost of wool & $200,000 & & & \\ \hline 6 & Cost of seperation process & $40,000 & & & \\ \hline 7 & Sales value of intermediate products at split-off point: & & & & \\ \hline 8 & Undyed coarse wool & $120,000 & & & \\ \hline 9 & Undyed fine wool & $150,000 & & & \\ \hline 10 & Undyed superfine wool & $60,000 & & & \\ \hline 11 & Costs of further processing (dyeing) intermediate products: & & & & \\ \hline 12 & Undyed coarse wool & $50,000 & & & \\ \hline 13. & Undyed fine wool & $60,000 & & & \\ \hline 14 & Undyed superfine wool & $10,000 & & & \\ \hline 15 & Sales value of end products: & & & & \\ \hline 16 & Dyed coarse wool & $160,000 & & & \\ \hline 17. & Dyed fine wool & $240,000 & & & \\ \hline 18 & Dyed superfine wool & $90,000 & & & \\ \hline 19 & & & & & \\ \hline 20 & Enter a formula into esch of the cells marked with a ? below & & & & \\ \hline 21 & Example: Joint Product Costs and the Contribution Approac & & & & \\ \hline 22 & & & & & \\ \hline 23 & Analysis of the profitability of the overall operation: & & & & \\ \hline 24 & Combined final sales value & & ? & & \\ \hline 25 & Less costs of producing the end products: & & & & \\ \hline 26 & Cost of wool & ? & & & \\ \hline 27. & Cost of separation process & ? & & & \\ \hline 28 & Combined costs of dyeing & 3 & ? & & \\ \hline 29 & Profit & & ? & & \\ \hline 30 & & & & & \\ \hline 31. & Analysis of sell or process further. & & & & \\ \hline 32 & & Coarse & Fine & Superfine & \\ \hline 33 & & Woor & Wool & Woor & \\ \hline 34 & Final sales value after further processing & ? & 3 & ? & \\ \hline 35 & Less sales value at the split-off point & ? & 3. & ? & \\ \hline 36 & Incremental revenue from further processing & ? & ? & ? & \\ \hline 37 & Less cost of further processing (dyeing) & ? & ? & ? & \\ \hline 38 & Financial advantage (disadvantage) of further processing & & ? & ? & \\ \hline \end{tabular}