In a process where there are no work-in-progress inventories, two joint products (J and K) are

created. Information (in units) relating to last month are as follows:

Product Sales Opening in inventory of finished goods closing inventory of finished goods

J 6,000 100 300

K 4,000 400 200

Joint production costs last month were $110,000 and these were apportioned to joint products based

on the number of units produced.

What were the joint production costs apportioned to product J for last month?