Terms Joint Process -single process in which one product cannot be manufactured without producing others Joint Cost materials,labor,and overhead incurred during a joint process Joint Products primary outputs of a joint process By-products and scrap incidental outputs of a joint process,some sales value 海南大学董建华讲授 9.5 海南大学董建华讲授 9- 5 Terms Joint Process - single process in which one product cannot be manufactured without producing others Joint Cost - materials, labor, and overhead incurred during a joint process Joint Products - primary outputs of a joint process By-products and scrap - incidental outputs of a joint process, some sales value