CHOICE A

CHOICE B

CHOICE C

CHOICE D

MULTIPLE CHOICE

43130

59120

53700

13740

Multiple Choice

PRODUCT A

PRODUCT B

PRODUCT D

PRODUCT C

WP Corporation produces products X, Y, and Z from a single raw material input in a joint production process. Budgeted data for the next month is as follows: Units produced Per unit sales value at split-off Added processing costs per unit Per unit sales value if processed further Product x 2,100 $ 16.00 $ 2.00 $ 23.00 Product y 2,600 $ 20.00 $ 4.00 $ 23.00 Product z 3,600 $ 21.00 $ 4.00 $ 28.00 The cost of the joint raw material input is $84,000. Which of the products should be processed beyond the split-off point? A) B) Product X yes yes no no Product Y yes no yes yes Product Z no yes no yes 6) D Bruce Corporation makes four products in a single facility. These products have the following unit product costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost Products A B C D $14.40 $10.30 $11.10 $10.70 19.50 27.50 33.70 40.50 4.40 2.80 2.70 3.30 26.60 34.90 26.70 37.30 $64.90 $75.50 $ 74.20 $91.80 Additional data concerning these products are listed below. Grinding minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units Products A B C D 3.90 5.40 4.40 3.50 $ 76.20 $93.60 $87.50 $104.30 $ 2.30 $ 1.30 $ 3.40 $ 1.70 4,100 4,100 3,100 2,100 The grinding machines are potentially the constraint in the production facility. A total of 53,700 minutes are available per month on these machines. Direct labor is a variable cost in this company. How many minutes of grinding machine time would be required to satisfy demand for all four products? Bruce Corporation makes four products in a single facility. These products have the following unit product costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost Products A B C D $17.00 $20.90 $13.90 $16.60 19.00 22.40 16.80 10.80 5.80 7.00 9.50 6.50 28.90 15.80 15.90 17.90 70.70 66.10 56.10 51.80 Additional data concerning these products are listed below. Grinding minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units Products A B C D 2.15 1.20 0.75 1.05 $85.70 $ 78.10 $74.90 $69.60 $ 2.75 $ 3.45 $ 4.20 $ 4.90 4,400 3,400 3,400 5,400 The grinding machines are potentially the constraint in the production facility. A total of 10,500 minutes are available per month on these machines. Direct labor is a variable cost in this company. Which product makes the MOST profitable use of the grinding machines? (Round your intermediate calculations to 2 decimal places.)