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Yardley Corporation utiliza un proceso conjunto para fabricar los productos A, B y C. Cada producto puede venderse en su punto de separacin o procesarse

Yardley Corporation utiliza un proceso conjunto para fabricar los productos A, B y C. Cada producto puede venderse en su punto de separacin o procesarse adicionalmente. Los costos adicionales de procesamiento son completamente variables y asignables a los respectivos productos manufacturados. Los costos conjuntos de produccin para 19X5 fueron de US$50,000 y son asignados por Yardley usando el valor relativo de ventas en el enfoque del punto de separacin. Los datos relevantes son

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