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Yum, Inc. is a producer of potato chips. A single production process at Yum, Inc., yields potato chips as the main product, as well as

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Yum, Inc. is a producer of potato chips. A single production process at Yum, Inc., yields potato chips as the main product, as well as a byproduct that can be sold as a snack. Both products are fully processed by the splitoff point, and there are no separable costs. For September 2017, the cost of operations is $495,000 Production and sales data are as follows: Click the icon to view the production and sales data) There were no beginning inventories on September 1, 2017 Read the requirements Requirement 1. What is the gross margin for Yum, Inc., under the production method and the salos method of byproduct accounting? (Enter a "O" for any colls with azero balance. For the main product inventory. Calculate the proportion of inventory first, then complete your calculation) Production Sales method method Revenues Main product (potato chips) $ 720,720 $ 720.720 Byproduct (snack) 70,000 Total revenues 720,720 790.720 Cost of goods sold Total manufacturing costs 405000 405000 Deduct value of byproduct production 86,000 Net manufacturing costs 319000 405000 70224 89074 Deduct main product inventory Cost of goods sold 248776 315926 65.50 60.05 Gross margin Briefly discuss the effects on the financial statements. Under the production method revenue is not recognized for the sale of the byproduct. Instead, the NRV of the byproduct is offset against the cost of the main product. This method is less consistent with the matching principle and is therefore the preferred method. Under the sales method, the NRV is recognized only upon sale. es Data Table Potato Chips Byproduct Production (in pounds) Sales (in pounds) Selling Price per pound 42.000 32.760 $ 22 8,600 7,000 $ 10 Print Done Requirements 1. What is the gross margin for Yum, Inc., under the production method and the sales method of byproduct accounting? 2. What are the inventory costs reported in the balance sheet on September 30, 2017, for the main product and byproduct under the two methods of byproduct accounting in requirement 1? 3. Prepare the journal entries to record the byproduct activities under (a) the production method and (b) the sales method. Briefly discuss the effects on the financial statements. Print Done

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