Jackson Flocks Inc. processes Turkeys into three products for sale on the wholesale market:

Breasts Smoked legs and thighs Whole Turkeys Necks and wings for soup

The costs to get the products to the point where they can be separately identified total $10,000,000. Additional Information follows:

Product	Lbs. Produced	Cost after split-off	Selling price per pound
Breasts	1,000,000	$200,000	$2
Smoked legs and thighs	2,500,000	500,000	4
Whole Turkeys	2,000,000	425,000	3
Necks and wings	500,000	350,000	5

Feathers are sold at the split-off point as a by-product for $1,000,000 which lower the joint costs allocated.

Based on the information given for Jackson Flocks:

allocate the joint processing costs to the three products using:

Sales value at split-off method

Physical-measure method (volume in units)

NRV method

Prepare an analysis for Jackson Flocks that compares processing the smoked legs and thighs further, as it currently does, with selling them as a product immediately at split-off.

Assume Jackson flocks announced that in six months it will sell the legs and thighs at split-off due to increasing competitive pressure. Identify at least three types of likely behavior that will be demonstrated by the skilled labor in the brining and smoking process as a result of this announcement. Include in your discussion how this behavior could be influenced by management.