solve in sum/cell functions example: =B4-B7

H $200,000 $40,000 $120,000 $150,000 $60,000 $50,000 $60,000 $10,000 $160.000 $240.000 $90,000 1 Chapter 13: Applying Excel 2 3 Data 4 Exhibit 13-7 Santa Maria Wool Cooperative 5 Cost of wool 6 Cost of separation process 7 Sales value of intermediate products at split-off point: 8 Undyed coarse wool 9 Undyed fine wool 10 Undyed superfine wool 11 Costs of further processing (dyoing) intermediate products: 12 Undyed coarse wool 13 Undyed fine wool 14 Undyed superfine wool 15 Sales value of and products 16 Dyed coarse wool 17 Dyed fine wool 18 Dyed superfine wool 19 20 Enter a fomu to each of the cells marked with a ? below 21 Example: Joint Product Costs and the Contribution Approach 22 23 Analysis of the profitability of the overall operation: 24 Combined final sales value 25 Loss costs of producing the end products 26 Cost of wool 27 Cost of separation process 28 Combined costs of dyeing 29 Profit 30 31 Analysis of sell or process further 32 33 34 Final sales value after further processing 35 Loss sales value at the spin-off point 36 Incremental revenue from further processing 37 Less cost of further processing (dyeing) 38 Financial advantage (disadvantage of further processing 39 40 41 42 ? ? 7 2 7 7 Coarse Wool 7 2 ? 7 2 Fine Wor ? 2 2 ? 7 Superfine Wool 7 7 2 ? 2 44