COSTO $ 3,616,000.

00

A101 A204
Gallon
193,000  135,000
s sold
Final
sales
price $ 13 $ 12
per
gallon
Price
at
10 6
split-
off
Separa
ble
proces $ 563,000 $ 150,000
sing
cost

PHYSICAL
A101 A204 B216
193000 135000 116000 444000
0.43468468468 0.30405405405 0.26126126126

ASIGN $ 1,571,819.82 $ 1,099,459.46 $ 944,720.72

SEPAR $ 563,000.00 $ 150,000.00 $ 630,000.00

COST $ 2,134,819.82 $ 1,249,459.46 $ 1,574,720.72

COST P UNIT $ 11.0612 $ 9.2553 $ 13.5752

VENTAS $ 2,509,000.00 $ 1,620,000.00 $ 1,392,000.00

UTILIDAD B $ 374,180.18 $ 370,540.54 -$ 182,720.72

0.14914 0.22873 - 0.13126

SALES VALUE
A101 A204 B216
ASIGN 1930000 810000 $ 928,000.00 3668000
0.52617230098 0.22082878953 0.25299890949

$ 1,902,639.04 $ 798,516.90 $ 914,844.06

SEPAR $ 563,000.00 $ 150,000.00 $ 630,000.00

CTOS TO $ 2,465,639.04 $ 948,516.90 $ 1,544,844.06

CTOS UNIT $ 12.7753 $ 7.0261 $ 13.3176

GROSS $ 43,360.96 $ 671,483.10 -$ 152,844.06

NRV

A101 A204 B216

1367000 1470000 762000 3599000
0.37982772992 0.40844679078 0.2117254793

ASIGN $ 1,373,457.07 $ 1,476,943.60 $ 765,599.33

SEP $ 563,000.00 $ 150,000.00 $ 630,000.00

CTOS TOT $ 1,936,457.07 $ 1,626,943.60 $ 1,395,599.33

VTAS $ 2,509,000.00 $ 1,620,000.00 $ 1,392,000.00

UT BRUTA $ 572,542.93 -$ 6,943.60 -$ 3,599.33

CTO UNIT $ 10.0335 $ 12.0514 $ 12.0310

A101 A204 B216

SALES $ 2,509,000.00 $ 1,620,000.00 $ 1,392,000.00 $ 5,521,000.00
SP 1930000 810000 928000 $ 3,668,000.00
GROSS MA $ 1,853,000.00
MARG % 0.33562760369

SALES $ 2,509,000.00 $ 1,620,000.00 $ 1,392,000.00

MAR $ 842,089.66 $ 543,716.72 $ 467,193.62
TOTAL $ 1,666,910.34 $ 1,076,283.28 $ 924,806.38
SEPAR $ 563,000.00 $ 150,000.00 $ 630,000.00
JPINT $ 1,103,910.34 $ 926,283.28 $ 294,806.38

UNIT $ 8.6368 $ 7.9725 $ 7.9725

UT BRU $ 842,089.66 $ 543,716.72 $ 467,193.62

B216
116,000

$ 12

$ 630,000
 Ying Yang
Units
110,000  88,000
sold
Units
produc 110,000 88,000
ed
Separa
ble
proces
sing $ 308,000 $ 94,000
costs—
variab
le
Separa
ble
proces
$ 22,000 $ 16,000
sing
costs—
fixed
Sales
$ 6 $ 12.5
price

YING YANG BIT

VNR 330000 990000 33000 1320000
por 0.25 0.75

asign 65000 195000

330,000 110,000

total 395,000 305,000

unit 3.5909 3.4659

ventas 660000 1100000

ut brut 265,000 795,000

 Bit
22,000

22,000

$ —

$ —

$ 1.5

joint 290800 260000

33000
dispo 2200

total 30800