Fine Pottery Processors manufactures two products, platters and tureens, from a joint process. Platters are allocated $5,000 of the total joint costs of $25,000. There are 1,500 platters produced and 1,500 tureens produced each year. Platters can be sold at the split-off point for $12 per unit, or they can be processed further into a deluxe platter for additional processing costs of $5,000 and sold for $16 for each deluxe platter. If the platters are processed further and made into deluxe platters, the effect on operating income would be
◦ $1,000 net decrease in operating income.
◦ $18,000 net increase in operating income.
◦ $18,000 net decrease in operating income.
◦ $1,000 net increase in operating income.
Hinge joint
Gross and fine motor development
Palpating the mastoid process
How Does Earth Work? Physical Geology and the Process of Science, 2nd Edition
Condyle process
Structure of a Joint