31.

Garage Specialty Corporation manufactures joint products P and Q. During a recent period, joint costs amounted to $105,000 in the production of 46,000 gallons of P and 81,000 gallons of Q. Garage can sell P and Q at split-off for $2.40 per gallon and $4.60 per gallon, respectively. Alternatively, both products can be processed beyond the split-off point, as follows:

	P	Q
Separable processing costs	$39,000	$59,000
Sales price (per gallon) if processed beyond split-off	$3	$5

The joint cost allocated to Q under the relative-sales-value method would be: (Do not round your intermediate calculations.)

Multiple Choice

$23,571.

$81,000.

$73,636.

$75,236.

None of these.

32. Garage Specialty Corporation manufactures joint products P and Q. During a recent period, joint costs amounted to $105,000 in the production of 46,000 gallons of P and 81,000 gallons of Q. Garage can sell P and Q at split-off for $2.40 per gallon and $4.60 per gallon, respectively. Alternatively, both products can be processed beyond the split-off point, as follows:

	P	Q
Separable processing costs	$39,000	$59,000
Sales price (per gallon) if processed beyond split-off	$3	$5

The joint cost allocated to P under the relative-sales-value method would be: (Do not round your intermediate calculations.)

Multiple Choice

$24,000.

$31,764.

$13,929.

$125,200.

None of these.