No. 6 Joint Cost (LO 3 & 6 - 25 Mark) Hoky Company manufactures four products from a common input in a joint processing operation. Join processing costs up to split-off point total USD 4.320.000 per quarter. The company allocates these costs to the joint products on the basis of their relative sales value at the split-off point. Unit selling prices and total output at the split-off point are as follows: Verified by, Rindang Widuri (D1922) and sent to Department/Program on 01 August 2022 Page 4 of 5 Product Name Product A Product B Product C Product D FM-BINUS-AA-FPU-78/V2RO Selling Price at split-off (per gallons) Quartely Output (gallons) $ 40 30.000 $20 40.000 $60 20.000 $80 50.000 Each product can be processed further after the split-off point. Additional requires no special facilities. The additional processing costs (per quarter) and unit selling prices after further processing are given below: Additional Processing Product Name Product A $ 40 Product B $20 Product C $60 Product D $80 Required: Costs Quartely Output (gallons) 30.000 40.000 20.000 50.000 a) Which product or products should be sold at the spit-off point and which product or products should be processed further? Show computations. (Max point 12) b) How does the relevant cost analysis model differ for factoring and service company? (Max point 4) c) How do strategic considerations impact the effective use of relevant cost analysis? (Max point 4)