Swifty Industrial Products Inc. is a diversified industrial-cleaner processing company. The companys Dargan plant produces two products: a table cleaner and a floor cleaner from a common set of chemical inputs (CDG). Each week, 913,500 ounces of chemical input are processed at a cost of $210,600 into 609,000 ounces of floor cleaner and 304,500 ounces of table cleaner. The floor cleaner has no market value until it is converted into a polish with the trade name FloorShine. The additional processing costs for this conversion amount to $253,200. FloorShine sells at $22 per 30-ounce bottle. The table cleaner can be sold for $20 per 25-ounce bottle. However, the table cleaner can be converted into two other products by adding 304,500 ounces of another compound (TCP) to the 304,500 ounces of table cleaner. This joint process will yield 304,500 ounces each of table stain remover (TSR) and table polish (TP). The additional processing costs for this process amount to $104,000. Both table products can be sold for $15 per 25-ounce bottle. The company decided not to process the table cleaner into TSR and TP based on the following analysis.

					Process Further
		Table Cleaner				Table Stain Remover (TSR)		Table Polish (TP)		Total
Production in ounces		304,500				304,500		304,500
Revenues		$243,600				$182,700		$182,700		$365,400
Costs:
CDG costs		70,200	*			52,650		52,650		105,300	**
TCP costs		0				52,000		52,000		104,000
Total costs		70,200				104,650		104,650		209,300
Weekly gross profit		$173,400				$78,050		$78,050		$156,100

*If table cleaner is not processed further, it is allocated 1/3 of the $210,600 of CDG cost, which is equal to 1/3 of the total physical output. **If table cleaner is processed further, total physical output is 1,218,000 ounces. TSR and TP combined account for 50% of the total physical output and are each allocated 25% of the CDG cost.