Benjamin Company

Benjamin Company produces two products from a joint process: X and Z$.$ Joint processing costs for this production cycle are $$8,000.$

Yards Sales price

per yard at

split$-$off Disposal

cost per yard at

split$-$off Further

processing

per yard Final sale

price per

yard

X $1,500$ $$6\mathrm{.}00$ $$3\mathrm{.}50$ $$1\mathrm{.}00$ $$7\mathrm{.}50$

Z $2,2009\mathrm{.}005\mathrm{.}003\mathrm{.}0011\mathrm{.}25$

If X and Z are processed further, no disposal costs will be incurred or such costs will be borne by the buyer.

Refer to Benjamin Company. Using sales value at split$-$off, what amount of joint processing cost is allocated to Product Z $($round to the nearest dollar$)?$

Select one:

a$.$ $$2,500$

b$.$ $$5,500$

c$.$ $$4,757$

d$.$ $$4,000$