Oriole Industrial Products Inc. (OIPI) is a diversified industrial-
cleaner processing company. The company's Dargan plant produces
two products: a table cleaner and a floor cleaner from a common set
of chemical inputs (CDG). Each week, 904,500 ounces of chemical
input are processed at a cost of $210,300 into 603,000 ounces of
floor cleaner and 301,500 ounces of table cleaner. The floor cleaner
has no market value until it is converted into a polish with the trade
name FloorShine. The additional processing costs for this
conversion amount to $255,500.