Bismite Corporation purchases trees from Cheney lumber and processes them up to the split-off point where two products (paper and pencil casings) emerge from the process. The products are then sold to an independent company that markets and distributes them to retail outlets. The following information was collected for the month of October: Trees processed: 350 trees Production: Sales: paper pencil casings paper pencil casings 150,000 sheets 150,000 144,000 at $0.20 per page 145,500 at $0.23 per casing The cost of purchasing 350 trees and processing them up to the split - off point to yield 150,000 sheets of paper and 150,000 pencil casings is $12,500. Bismite's accounting department reported no beginning inventory. What are the paper's and the pencil's approximate weighted cost proportions using the sales value at split - off method, respectively? OA. 49.74% and 50.26% OB. 46.51% and 53.49% OC. 50% and 50% OD. 46.25% and 53.75% Torid Company processes 17,600 gallons of direct materials to produce two products, Product X and Product Y. Product X sells for $7 per gallon and Product Y, the main product, sells for $180 per gallon. The following information is for December: Product X: Product Y: Production 5,475 9,975 Sales 5,400 Beginning Inventory 0 9,995 50 The manufacturing costs totalled $26,000. The production method will report Product X in the balance sheet at OA. $525 OB. $13,500 C. $0 OD. $5,400 Ending Inventory 75 30 Serile Pharma places 870 units in production during the month of January. All 870 units are completed during the month. It had no opening inventory. Direct material costs added during January was $102,000 and conversion costs added during January was $11,100. What is the total cost per unit of the product produced during January? OA. $80 OB. $117 OC. $10 OD. $130 Bismite Corporation purchases trees from Cheney lumber and processes them up to the split-off point where two products (paper and pencil casings) emerge from the process. The products are then sold to an independent company that markets and distributes them to retail outlets. The following information was collected for the month of October: Trees processed: 350 trees Production: Sales: paper pencil casings paper pencil casings 150,000 sheets 150,000 144,000 at $0.20 per page 145,500 at $0.23 per casing The cost of purchasing 350 trees and processing them up to the split - off point to yield 150,000 sheets of paper and 150,000 pencil casings is $12,500. Bismite's accounting department reported no beginning inventory. What are the paper's and the pencil's approximate weighted cost proportions using the sales value at split - off method, respectively? OA. 49.74% and 50.26% OB. 46.51% and 53.49% OC. 50% and 50% OD. 46.25% and 53.75%