The Bean Company provides fresh coffee beans for restaurants, hotels, and other food service companies. Bean offers three types of

coffee beans: Premium, Gourmet, and Quality. Each of the three coffees is produced in a joint process in which beans are cleaned and

sorted. The sorting process is the split$-$off point in this joint process, and the output is the three types of beans. The beans can be sold

at the split$-$off point or processed further, with different types of roasting and additional sorting. The additional processing requires

additional, separable processing costs, as shown next. Separable processing requires no special facilities, and the production costs of

further processing are entirely variable and traceable to the products involved. Last year all three products were processed beyond

follow:

Required:

Determine last year's unit cost and unit gross profit for each product assuming Bean allocates joint production costs using the

physical measure method.

Determine unit cost and unit gross profit for each product if Bean allocates joint costs using the sales value at split$-$off method.

Which of Bean's products should be processed further?

Complete this question by entering your answers in the tabs below.

Required $1$

Determine last year's unit cost and unit gross profit for each product assuming Bean allocates joint production costs using the

physical measure method. $($Do not round intermediate calculations and round your final answers to $4$ decimal places. Negative

amounts should be indicated by a minus sign.$)$