What is the financial impact of processing the Intermediate Product 2A into End Product 2B? A batch of raw material costs $55 to buy and $17 to process into two intermediate products. Intermediate Product 1A can be sold as is for $31 or processed further for $23 to make End Product 18 that is sold for $43. Intermediate Product 2A can be sold as is for $51 or processed further for $35 to make the End Product 2B that is sold for $77. ($9) ($38) $8 $60