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This would not result in the highest operating income.
The increased revenue from further processing for Product B would be ($8.00 ? $5.50) × 20,000, or $50,000. The costs to process further would be $60,000. The cost to process further is greater than the incremental revenue that would be earned. Therefore, it would not be profitable to process Product B further. The increased revenue from further processing for Product C would be ($12.50 ? $10.25) × 70,000, or $157,500. The costs to process further would be $140,000. The incremental revenue that would be earned is greater than the cost to process further. Therefore, it would be profitable to process Product C further. So the recommendation should be to process Product C further but sell Product B at the split-off point. This would result in the highest operating income.
This would not result in the highest operating income.
This would not result in the highest operating income.