A company puts four products through a common production process.This process costs $100,000 each year.The four products can be sold when they emerge from this process at the "split-off point," or processed further and then sold.Data about the four products for the coming period are:
Determine which products should be sold at the split-off point and which should be processed further.

Split-off Point

The stage in a process costing system where products that have been produced jointly up to a certain point are then subsequently processed or sold separately.

Process Costs

Costs that are incurred in the production process, often relating to the manufacturing of goods, which typically include labor, materials, and overhead expenses.

Productive Process

The procedures involved in creating a product or service, encompassing everything from the acquisition of raw materials to the manufacture, labor, and overhead costs.