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This would not result in the highest operating income.
The additional revenue to be received from processing each product further should be compared with the costs of processing the product further. The joint costs are irrelevant to this decision because they have already been incurred. Mononate: 40,000 gallons × $3 additional revenue = $120,000 additional revenue if processed further Variable cost to process further = 125,000 Loss from processing further = $(5,000) Beracyl: 60,000 gallons × $3 additional revenue = $180,000 additional revenue if processed further Variable cost to process further = $115,000 Profit from processing further = $65,000 Mononate should not be processed further but should be sold at the split-off point, because to process it further would mean the company would lose $5,000. However, Beracyl should be processed further because the company can earn additional operating income of $65,000 by processing it further.
This would not result in the highest operating income.
This would not result in the highest operating income.