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A single process in which one product cannot be manufactured without producing others is referred to as a

__________________________.

ANS: joint process

DIF: Easy OBJ: 11-1

2. Costs that are incurred in the manufacture of two or more products from a common process are referred to
as ___________________________.

ANS: joint costs

DIF: Easy OBJ: 11-1

3. Costs that are incurred after the split-off point in a production process are referred to as
______________________________.

ANS: separate costs

DIF: Easy OBJ: 11-1

4. Three types of products that result from a joint process are _______________,______________, and
____________________.

ANS: joint products, byproducts, scrap

DIF: Easy OBJ: 11-1


5. Two incidental products of a joint process are _____________________ and ____________________.

ANS: by-products; scrap

DIF: Easy OBJ: 11-1

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