3). Cranbrook Chemical Ltd. manufactures two industrial compounds. In the month of May, 15,000 litres of direct material costing $160,000 were processed at a cost of $400,000. The joint process yielded 16,000 containers of a compound known as Jarlon and 4,000 containers of a compound known as Kharton. The respective selling prices of Jarlon and Kharton are $38 and $58. Both products may be processed further. Jarlon may be processed into Jaxton at an incremental cost of $8 per jar of the final product while Kharton may be processed into Kraxton at an additional cost of $32 per jar of the final product. The volume of jars of the final product are: 12,000 and 3,000 for Jaxton and Kraxton respectively. The selling price of Jaxton is $48 per jar. The selling price of Kraxton is $102 per jar. Ch. 16 (16 marks) A) Using the sales value at splitoff method, the percentage weightings for joint cost allocations for Jarlon and Kharton respectively are A) 27.62% and 72.38%. B) 80.00% and 20.00%. C) 39.58% and 60.42%. D) 72.38% and 27.62%. E) 60.42% and 39.58%. B) Using the physical measures method, the weightings for joint cost allocations for Jarlon and Kharton respectively are A) 27.62% and 72.38%. B) 80.00% and 20.00%. C) 39.58% and 60.42%. D) 72.38% and 27.62%. E) 60.42% and 39.58%. C) Using the sales value at splitoff method, the joint costs allocated to Jarlon would be A) $289,520. B) $115,808. C) $405,328. D) $110,480. E) $154,672. D) Using the sales value at splitoff method, the joint costs allocated to Kharton would be A) $289,520. B) $115,808. C) $110,480. D) $154,672. E) $405,328. E) Using the physical measures method, the joint costs allocated to Jarlon would be A) $320,000. B) $112,000. C) $405,328. D) $448,000. E) $289,520 F) Using the physical measures method, the joint costs allocated to Kharton would be A) $320,000. B) $112,000. C) $154,672. D) $448,000. E) $110,480. F) Using the physical measures method, the joint costs allocated to Kharton would be A) $320,000. B) $112,000. C) $154,672. D) $448,000. E) $110,480. G) Assuming Cranbrook uses the sales value at splitoff method and 2,000 containers of Jarlon and 75 containers of Kharton are unsold at the end of the period, Cranbrook would report ending inventory of A) $38,272. B) $56,598. C) $53,560. D) $79,240. E) $58,100. H) Assuming Cranbrook uses the physical measures method and 2,000 containers of Jarlon and 75 containers of Kharton are unsold at the end of the period, Cranbrook would report cost of goods sold of A) $58,100. B) $506,400. C) $358,500. D) $143,400. E) $501,900