Process Co has two divisions, A and B. Division A produces three
types of chemicals: products L, M and S, using a common process.
Each of the products can either be sold by Division A to the
external market at split-off point (after the common process is
complete) or can be transferred to Division B for individual
further processing into products LX, MX and SX.
In November 20X1, which is a typical month, Division A’s output
was as follows:
Product ...