Question: A company has already incurred a $1,000 cost in partially producing its four products. Their selling prices when partially and fully processed follow with additional costs necessary to finish these partially processed units:
Unfinished Finished Further
Product Selling Price Selling Price Processing Costs
Alpha . . . . . . . . . . . . . $300 $600 $150
Beta . . . . . . . . . . . . . . 450 900 300
Gamma . . . . . . . . . . . 275 425 125
Delta . . . . . . . . . . . . . 150 210 75
Which product(s) should not be processed further,
(a) Alpha,
(b) Beta,
(c) Gamma, or
(d) Delta?