In producing oat bran,the joint cost of milling the oats into bran,oatmeal,and animal feed is considered a direct cost to the oat bran,because the oat bran cannot be produced without incurring the joint cost.

Joint Cost

Costs incurred during the process of producing two or more products at the same time, where the costs cannot be easily separated for each product.

Oat Bran

The outer layer of the oat grain, rich in dietary fiber and nutrients.

Milling

The process of grinding, crushing, or cutting material into smaller pieces or powder, commonly used in food processing and metalworking.