The focus of a sell or process further decision is O incremental revenue. incremental cost. both incremental revenue and incremental cost. neither incremental revenue nor incremental cost. Sheridan Company gathered the following data about the three products that it produces: Product Present Sales Value Estimated Additional Processing Costs Estimated Sales if Processed Further A $ 10800 $ 7400 $ 19200 B 12800 4400 16200 9800 2400 14200 Which of the products should not be processed further? O Product O Product A O Products A and C Product B The costs incurred prior to the split-off point are referred to as O separable costs. O joint costs. O joint product costs. O split-off costs. In an equipment replacement decision, the cost of the old equipment is a(n) O opportunity cost. O relevant cost O sunk cost. O incremental cost. Sheffield Corp. produces corn chips. The cost of one batch is below: Direct materials $ 19 Direct labor 13 Variable overhead 11 Fixed overhead 14 An outside supplier has offered to produce the corn chips for $ 30 per batch How much will Shefheld Corp. save if it accepts the offer? O $2 per batch $ 16 per batch $ 27 per batch 513 per batch