36. Laredo Corporation, which manufactures products W. X, Y, and Z through a joint process ID: A has the following data for 2014: 10,000 6,000 16,000 8,000 Total Sales Value at Split-Off S5,000 2,300 3,000 4,500 What a. $6,000 b. $8,000 c. $16,000 d. $18,000 is the amount of joint costs assigned to product W using the physical units method? 37. Suppose that a sawmill processes logs into four grades of lumber totaling 500,000 board feet as follows at a joint cost of $300,000: First and second No. 1 common No. 2 common No. 3 common 75,000 200,000 100,000 125,000 $ 56,250 180,000 105,000 127,500 What amount of joint costs will be allocated to first and second using the physical units method? a. $300,000 b. $45,000 c. $36,000 d. $225,000 38. Cumadin Corporation, which manufactures products W, X, Y, and Z. through a joint process costing $18,000, has the following data for 2014 Sales Value Product Units Produced 10,000 6,000 16,000 8,000 $5,000 2,500 3,000 4,500 What is the amount of joint costs assigned to Product X using the sales-value-at-split-off method? a. $18,000 b. $3,000 c. $10,000 d. $2,700