The Ebel Corporation makes products A and B in a joint process from a single input, R.

During a typical production run, 50,000 units of R yield 20,000 units of A and 30,000

units of B at the split-off point. Joint production costs total $105,000 per production run.

The unit selling price for A is $4.00 and for B is $3.80 at the split-off point. However, B

can be processed further at a total cost of $60,000 and then sold for $7.00 per unit.

In a decision between selling B at the split-off point or processing B further, which of the

following items is not relevant: (4 credits)

A. the $3.80 unit sales price of B at the split-off point.

B. the $60,000 cost to process B beyond the split-off point.

C. the portion of the $105,000 joint production cost allocated to B

D. the $7 unit selling price for B after further processing.