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They have mentioned specifically to assume that revenue from by product is deducted from Joint costs.
But they are still deducting it to get Joint costs. Why ?
Have you watched the free lectures on this?
There is more than one way of dealing with the revenue from the by-product.
Here, you write that the questions specifically tells you to assume that it is deducted from the joint costs – therefore that is what you do! You deduct it from the joint costs.
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