Baker Company produces three products: A, B, and C from the same process. Joint costs for this production run are $2,100.

	Pounds	Sales price per lb. at split-off	Disposal cost per lb. at split-off	Further processing per pound	Final sales price per pound
A	800	$6.50	$3.00	$2.00	$ 7.50
B	1,100	8.25	4.20	3.00	10.00
C	1,500	8.00	4.00	3.50	10.50

If the products are processed further, Baker Company will incur the following disposal costs upon sale: A, $3.00; B, $2.00; and C, $1.00.

a. Using a physical measurement method, what amount of joint processing cost is allocated to Product A (round to the nearest dollar)?

$700

$679

$927

$494

b. Using a physical measurement method, what amount of joint processing cost is allocated to Product B (round to the nearest dollar)?

$494

$679

$927

$700

c. Using sales value at split-off, what amount of joint processing cost is allocated to Product B (round to the nearest dollar)?

$700

$416

$725

$959