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Joint products should be processed after the split-off point only if the difference in expected selling...

Joint products should be processed after the split-off point only if the difference in expected selling price at the split-off point and after further processing exceeds the per unit cost of processing after the split-off point.

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Joint products should be processed further after split off point if the difference in expected selling price at split off point and after further processing exceeds cost of processing at split off point and additional processing costs.

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