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【单选题】
Oakes公司在联产品生产过程中生产了40,000加仑的Mononate和60,000加仑的Beracyl,联产品成本为$250,000。Oakes基于每种产品的产量在联产品之间进行联成本。 Mononate和 Beracyl 都可以在分割点处以半成品的状态出售,也可以进一步加工。两种产品的附加信息如下。 公司成本会计部门的一个助理无意中听到“„„当同时考虑联产品成本和各产品成本时,公司并没有在分割点之后进行任何的商业加工。这点额外的收入并不值所付出的努力。”那么,应该建议Oakes公司采取以下哪一项战略? ()
A.
在分离点出售
B.
继续加工在分离点出售
C.
继续加工继续加工
D.
在分离点出售继续加工
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