Rolling Meadow Farms incurred $65,000 of production cost in 2000 in a joint process to grow a crop with two joint products, Alpha and Beta. The following are data related to 2000 operations:

(1) (2) (3) (4) (5) (6)

Per Ton Per Ton Sales Separate Separate Per Ton Price per Costs if Costs if Final Joint Tons of Ton at Sold at Processed Sales Products Production Split-Off Split-Off Further Price Alpha 45 $ 950 $ 50 $236 $1,450 Beta 20 1,200 110 200 1,600 Required:

a. Allocate the joint process cost to Alpha and Beta using tons as the allocation base.

b. Allocate the joint process cost to Alpha and Beta using the sales values at splitoff.

c. Allocate the joint process cost to Alpha and Beta using the net realizable values at split-off.

d. Allocate the joint process cost to Alpha and Beta using the approximated net realizable values at split-off.