All other thing bring it is profitable to continue processing a joint product after split-off point as long as the incremental revenue from further processing __ the incremental costs of further processing. a. is greater than b. is less than c. is equal to d. is less than or equal to The cost of attending college instead of working is a (n): a. sunk cost b. differential cost c. opportunity cost d. controllable cost Trans-Circuits, Inc. manufactures circuit boards for personal computers. The normal selling price is $42 per board. The cost per circuit board is Direct material $8 Direct labor $6 Variable overhead $7 Fixed overhead (based on capacity of 80,000 units) $4 Total $25 The company has received a special order from a foreign buyer for 12,000 circuit boards. This order will not compete with existing sales. The company has sufficient excess capacity to manufacture the boards. Additional freight costs of $1 per board will be incurred. If the selling price for the special order is $23, income will a. decrease by $36,000 b. decrease by $24,000 c. increase by $ 12,000 d. increase by $24,000 All other thing bring it is profitable to continue processing a joint product after split-off point as long as the incremental revenue from further processing __ the incremental costs of further processing. a. is greater than b. is less than c. is equal to d. is less than or equal to The cost of attending college instead of working is a (n): a. sunk cost b. differential cost c. opportunity cost d. controllable cost Trans-Circuits, Inc. manufactures circuit boards for personal computers. The normal selling price is $42 per board. The cost per circuit board is Direct material $8 Direct labor $6 Variable overhead $7 Fixed overhead (based on capacity of 80,000 units) $4 Total $25 The company has received a special order from a foreign buyer for 12,000 circuit boards. This order will not compete with existing sales. The company has sufficient excess capacity to manufacture the boards. Additional freight costs of $1 per board will be incurred. If the selling price for the special order is $23, income will a. decrease by $36,000 b. decrease by $24,000 c. increase by $ 12,000 d. increase by $24,000