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A manufacturing process produces two joint products, X and Y. Total joint costs are $100,000. Product X can be sold for $60,000, and product Y

  • A manufacturing process produces two joint products, X and Y. Total joint costs are $100,000. Product X can be sold for $60,000, and product Y for $40,000. Allocate joint costs using the sales value at split-off method.

Product

Sales Value

Allocation of Joint Costs

X

$60,000


Y

$40,000


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