As shown in Fig. 2, In a particular
period, 100 units of the common input
material processed in Process I produced
200 units of product A and 300 units of
product B. In order to provide consumers
with the complete product lines, 80 units
of product A was sold at the split-off
point for $10 per unit, and 120 units of
product A was processed further by
Process 2 and then sold at a unit price of
$35. As for product B, 100 units was sold
at $8 per unit at the split-off point, and
200 units was processed further by
Process 3 and then sold at a unit price of
$22.