Page 232 - F2 - MA Integrated Workbook STUDENT 2018-19
P. 232
Chapter 9
Test your understanding 6
D
A by-product has a sales value, therefore answer C is incorrect. However the
value is incidental compared to the value of the main products, therefore
answer A is wrong and D is correct. Answer A describes a joint product.
Answer B could apply to a by-product but it could also describe a joint product
which requires further processing after the separation point
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