1. Process or Sell

   Product J19 is produced for $3.46 per gallon. Product J19 can be sold without additional processing for $4.11 per gallon, or processed further into Product R33 at an additional cost of $0.37 per gallon. Product R33 can be sold for $4.46 per gallon.

   Question Content Area

   a. Prepare a differential analysis dated April 30 on whether to sell Product J19 (Alternative 1) or process further into Product R33 (Alternative 2). If required, round your answers to the nearest whole dollar.

   Differential Analysis Sell Product J19 (Alt. 1) or Process Further into Product R33 (Alt. 2) April 30

   	Sell Product J19 (Alternative 1)	Process Further into Product R33 (Alternative 2)	Differential Effect on Income (Alternative 2)
   Revenues, per unit	$fill in the blank f42931f84f8ef9f_1	$fill in the blank f42931f84f8ef9f_2	$fill in the blank f42931f84f8ef9f_3
   Costs, per unit	fill in the blank f42931f84f8ef9f_4	fill in the blank f42931f84f8ef9f_5	fill in the blank f42931f84f8ef9f_6
   Income (loss), per unit	$fill in the blank f42931f84f8ef9f_7	$fill in the blank f42931f84f8ef9f_8	$fill in the blank f42931f84f8ef9f_9

   Question Content Area

   b. Should Product J19 be sold (Alternative 1) or processed further into Product R33 (Alternative 2)?

   Sell Product J19Process further into Product R33