Two products G and H are created from a joint process. G can be sold immediately after split-off. H requires further processing into product HH before it is in a saleable condition.There are no opening inventories and no work in progress of products G, H or HH. The following data are available for last period:

Using the physical unit method for apportioning joint production costs, what was the cost value of the closing inventory of product HH for last period?(a) $16,640(b) $18,625

(c) $20,000(d) $21,600

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($) Total joint production costs Further processing costs of product H 350 000 66 000 Production Closing inventory Product units 420 000 20000 НН 330 000 30 000