The Sunshine Oil Company buys crude vegetable oil. Refining this oil results in four products at the splitoff point. A, B, C, and D. Product C is fully processed by the splitoff point. Products A, B, and D can individually be further refined A, Super B, and Super D. In the most recent month (December), the output at the splitoff point was as follows: (Click the icon to view the information.) Read the requirements. X i Requirements - i More Info Product A, 253,000 gallons 1. Compute the gross-margin percentage for each product sold in December, using the following methods for allocating the $60,000 joint costs: a. Sales value at splitoff b. Physical-measure c. NRV 2. Could Sunshine have increased its December operating income by making different decisions about the further processing of products A, B, or D? Show the effect on operating income of any changes you recommend. Print Done . Product B, 92,000 gallons Product C, 69,000 gallons Product D, 46,000 gallons The joint costs of purchasing and processing the crude vegetable oil were $60,000. Sunshine had no beginning or ending inventories. Sales of product C in December were $60,000. Products A, B, and D were further refined and then sold. Data related to December are as follows: Separable Processing Costs to Make Super Products Revenues Super A Super B $ 271,000 $ 400,000 34,000 100,000 Super D 5,000 50,000 Sunshine had the option of selling products A, B, and D at the splitoff point. This alternative would have yielded the following revenues for the December production: . Product A, $50,000 . Product B, $30,000 . Product D, $60,000