Jagger, Inc. production begins in Department A with 1,000 kilograms of material, of which 40% goes to Department B, 50% to Department C, and the rest evaporates. From Department C, 72% goes to Department D, 24% to Department E, and the remainder is scrapped. There are no intermediate markets. By-product sales are treated as miscellaneous income. The following occurred during the month:

If Jagger uses the physical output method, the total cost of Joint-1 is:

Department Costs Sales Product Type

A $20,000 -------

B 5,000 $10,000 By-product

C 30,000 -------

D 20,000 60,000 Joint-1

E 10,000 30,000 Joint-2

a). $40,455

b). $57,500

c). $42,500

d). $52,500