Questions $36-44$ are based on the following information. What is Kell Bells's projected gross profit if only the $500$ packs of spindles are sold? Kell Bells is a humber$-$processing company that produces two main products: wooden spindles for outdoor ralings and wooden baseball bats. The company puts its lumber through a common production process in which it incurs direct$-$material, direct$-$labor, and overhead costs up to a split$-$off point, after which the spindles and baseball bats become identifiable as different products O A$)$ $$17,600$ O B$)$ S$19,000$ O C$)$ $$21,800$ O D$)$ $$23,200$ Assume that the $750$ baseball bats can be further processed at an additional total cost of $$1,500$ to make them shatterproof, allowing Kell Bells to then sell each bat for S$105.$ What will be the incremental effect on he c Below are the joint production costs incured up to the split$-$otf point for the past month company's net income if the bats are made shatterproof? Direct material $$1,500$ Direct labor $$2,000$ Overhead Total A$)$ $$2,250$ decrease O B$)$ S$2,250$ increase O C$)$ S$3,750$ decrease O D$)$ $$3,750$ increase $$3\mathrm{.}500$ $$7\mathrm{.}000$ In order to get the two products in final saleable form, Kell Bells must incur additional processing costs as follows Although Kell Bells makes spindles and baseball bats from the same material, customers appear to derive diferent value for each of the products, as reflected in the different prices. This price premium can be explained by each product's O A$)$ functional value O B$)$ physiological value OC$)$ intrinsic value O D$)$ temporal vaue Spindles Baseball bats $3,200$ $$4,000$ The spindles are sold in packs, with a sales vaue of $$50$ per pack. The baseball bats sell for $$100$ per bat The amount of wood used in one pack of spindles is the same as the of wood used for one bat During the past month, $500$ packs of spindles and $750$ baseball bats were manufactured. In order to determine the gross profit of each product separately, Kell Bells allocates its joint production costs to its products using a physical$-$quantity approach. Which of the following is the most lkely reason that Kell Bells charges a higher price for bats than for spindles? OA$)$ The cost of producing bats is lower than the cost of prodacing spindles O B$)$ Kell Bells must charge a price for bats that is comparable to competitors prices. Tae company has recently experienced a spike in employee work related injuries, because employees often fai to wear the protective gear while on the production line. In order to improve employee safety, managers have considered changing both individual employee behaviors and the organization's safety culture. C$)$ Customers will pay more for bats because they value them more than spindles O D$)$ Kel Bells can make higher margins on bats than it can on spindles. Managers decide to fine employees who faal to wear protective gear. Which of the following types of individual behavior modification does this practice represent? O A$)$ Aversion therapy O B$)$ Shaping O C$)$ Punishment O D$)$ Extinction