Answer:
Farrugia Corporation
a. The amount made from processing one batch of the common input into the end products X and Y:
$2 ($95 - $93)
Explanation:
a) Data and Calculations:
Intermediate products = A and B
Intermediate product A processed into end product X
Intermediate product B processed into end product Y.
Cost of purchase of common input = $36
Cost of processing a batch to produce intermediate products A and B = $15
Further processing of product A into X will cost = $14
Further processing of product B into Y will cost $28
Sales price of X = $32
Sales price of Y = $64
Total price for X and Y = $95
Total cost for X and Y:
Purchase of a batch =             $36
Cost of batch processing =       15
Cost of further processing A:   14
Cost of further processing B:  28
Total cost =                             $93
The company makes $2 ($95 - $93) from processing one batch of the common input into the end products X and Y.