All-A-Buzz makes three products from a joint production process using honey. Joint cost for the process in 2010 is $123,200.

Each container of honey butter, jam, and syrup, respectively, contains 16 ounces, 8 ounces, and 3 ounces of product.
a. Determine which products should be processed beyond the split-off point.
b. Assume honey syrup should be treated as a by-product. Allocate the joint cost based on units produced, weight, and sales value at split-off. Use the net realizable value method in accounting for the by-product. (Round to nearest wholepercentage.)

Per Unit Selling Price at Split-Off 4.00 6.40 3.00 Incremental Processing Cost Product Honey butter Honey jam Honey syrup Units of Output 10,000 20,000 1,000 $3.00 4.00 0.40 Final Sales Price 6.00 14.00 3.60