20. Will rate

Johns Company manufactures products R, S, and T from a joint process. The following information is available:

	Product
	R			S			T			Total
Units produced		22,000			?			?			44,000
Sales value at split-off		?			?		$	91,000		$	370,000
Joint costs	$	88,000			?			?		$	220,000
Sales value if processed further	$	210,000		$	165,000		$	110,000		$	485,000
Additional costs if processed further	$	33,000		$	25,000		$	18,700		$	76,700

Assuming that joint product costs are allocated using the relative-sales-value at split-off approach, what was the sales value at split-off for products R and S?

	Product R			Product S
A)	$	123,000		$	136,000
B)	$	131,000		$	142,000
C)	$	148,000		$	131,000
D)	$	159,000		$	144,000
E)	$	169,000		$	153,000

Multiple Choice

• Option A

• Option B

• Option C

• Option D

• Option E