Each of the three following exercises should be considered independently.

A. The Barney Company manufactures products C and R from a joint process. The total joint costs are $120,000. The sales value at split-off was $140,000 for 8,000 units of product C and $60,000 for 2,000 units of product R. Assuming that total joint costs are allocated using the net realizable value at split-off approach, what were the costs allocated to product C?

B. Crucible Company manufactures products A and B from a joint process, which also yields a by-product X. Crucible accounts for the revenues from its by-product sales as other income. Additional information follows:

	A	B	X	Total
Units produced	15,000	9,000	6,000	30,000
Joint costs	?	?	?	$117,000
Sales value at split off	$125,000	$100,000	$25,000	$250,000

Assuming that joint product costs are allocated using the net realizable value at split-off approach, what was the joint cost allocated to product B?