Fletcher Fabrication, Inc., produces three products by a joint production process. Raw materials are put into production in Department X, and at the end of processing in this department, three products appear. Product A is sold at the split-off point with no further processing. Products B and C require further processing before they are sold. Product B is processed in Department Y, and product C is processed in Department Z. The company uses the estimated net realizable value method of allocating joint production costs. Following is a summary of costs and other data for the quarter ended June 30.

No inventories were on hand at the beginning of the quarter. No raw material was on hand at June 30. All units on hand at the end of the quarter were fully complete as to processing.

Products	A			B			C
Pounds sold		21,000			64,000			73,000
Pounds on hand at June 30		52,000			0			36,000
Sales revenues	$	49,350		$	307,200		$	401,500

Departments	X			Y			Z
Raw material cost	$	161,000		$	0		$	0
Direct labor cost		72,000			94,000			282,500
Manufacturing overhead		27,000			31,200			107,500

A. Determine the following amounts for each product: (1) estimated net realizable value used for allocating joint costs, (2) joint costs allocated to each of the three products, (3) cost of goods sold, and (4) finished goods inventory costs, June 30. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts.)

Product	Estimated Net Realizable Values	Joint Costs	Cost of Goods Sold	Ending Inventory
Product A
Product B
Product C
Total

B. Assume that the entire output of product A could be processed further at an additional cost of $5.80 per pound and then sold for $12.60 per pound. Compute the incremental income from further processing A.

Incremental income: ?

C. Considering the results of part b, should the company process product A further?

Yes or No