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

Per Unit

Incremental

Units of

Selling Price

Processing

Final Sales

Product

Output

at Split-Off

Cost

Price

Honey butter

10,000

4.00

$3.00

$ 6.00

Honey jam

20,000

6.40

4.00

14.00

Honey syrup

1,000

3.00

0.40

3.60

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.