33. Christiansen Corporation manufactures joint products W and X. During a recent period, joint costs amounted to $350,000 in the production of 20,000 gallons of W and 60,000 gallons of X. Both products will be processed beyond the split-off point, giving rise to the following data:

	W	X
Separable processing costs	$45,000	$165,000
Sales price (per gallon) if processed beyond split-of	$18	$10

The joint cost allocated to W under the net-realizable-value method would be: (Do not round your intermediate calculations.)

Multiple Choice

$87,500.

$95,000.

$131,250.

$147,000.

None of these.

34.

Christiansen Corporation manufactures joint products W and X. During a recent period, joint costs amounted to $350,000 in the production of 20,000 gallons of W and 60,000 gallons of X. Both products will be processed beyond the split-off point, giving rise to the following data:

	W	X
Separable processing costs	$45,000	$165,000
Sales price (per gallon) if processed beyond split-of	$18	$10

rev: 10_29_2012

The joint cost allocated to X under the net-realizable-value method would be: (Do not round your intermediate calculations.)

Multiple Choice

$203,000.

$215,000.

$236,250.

$183,000.

None of these.