Delite Confectionary Company Produces Various Types of Candies -
the Joint Processing Costs in This Operation:
A) Should

Delite Confectionary Company produces various types of candies. Several candies could be sold at the split-off point or processed further and sold in a different form after further processing. The candies are produced in a joint processing operation with $500,000 of joint processing costs monthly, which are allocated based on pounds produced. Information concerning this process for a recent month appears below:
$\begin{array}{lr}&&&\text {Further}&\text {Price after}\\&\text { Number of }&\text {Price per pound at }&\text {processing }&\text {processing }\\\text { Candy type } &\text { pounds }&\text { split-off } &\text { costs } &\text { further }\\\text { Sweet Meats } & 50,000&\$8&\$75,000&\$10.00 \\\text { Chocolate } & 100,000&\$10&\$30,000&\$10.50 \\\text { Delight } & \\\text { Minty Wonders } & 25,000&\$5&\$20,000&\$5.50\end{array}$
-
The joint processing costs in this operation:

A) Should be allocated to products to determine whether they are sold at split-off or processed further.
B) Should be ignored in determining whether to sell at split-off or process further.
C) Should be ignored in making all product decisions.
D) Are never included in product cost, as they are misleading to all management decisions.