3)Jordan Chemical Company makes three products, B7, K6, and X9, which are joint products from the same materials. In a standard batch of 354,000 pounds of raw materials, the company generates 75,000 pounds of B7, 170,000 pounds of K6, and 109,000 pounds of X9. A standard batch costs $4,248,000 to produce. The sales prices per pound are $10, $14, and $20 for B7, K6, and X9, respectively. Required

Allocate the joint product cost among the three final products using weight as the allocation base.

Allocate the joint product cost among the three final products using market value as the allocation base.

4)

ordan Industries produces two electronic decoders, P and Q. Decoder P is more sophisticated and requires more programming and testing than does Decoder Q. Because of these product differences, the company wants to use activity-based costing to allocate overhead costs. It has identified four activity pools. Relevant information follows:

Activity Pools	Cost Pool Total			Cost Driver
Repair and maintenance on assembly machine	$	93,500		Number of units produced
Programming cost		103,630		Number of programming hours
Software inspections		7,680		Number of inspections
Product testing		9,100		Number of tests
Total overhead cost	$	213,910

Expected activity for each product follows:

	Number of Units			Number of Programming Hours			Number of Inspections			Number of Tests
Decoder P		25,000			2,000			185			1,200
Decoder Q		30,000			2,300			135			2,300
Total		55,000			4,300			320			3,500

Required

Compute the overhead rate for each activity pool.

Determine the overhead cost allocated to each product.