morning all ,,

yesterday i sent a question and i have three different answers and I dont know which one are correct, need your help please

the question is:

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?

the answers are:

1.

	A	B	X	Total
Sales Value at split off	$125,000	$100,000	$25,000	$250,000
Joint Cost(Allocated as % of Sales Value)	$58,500 ($117,000*50%)	$46,800 ($117,000*40%)	$11,700 ($117,000*10%)	$117,000

Joint Cost allocated to the Product B is $46,800

2.

Answer: $ 52,000

As crucible accounts for its revenue from by product sales as other income, the amount of $ 25,000 should not be deducted from joint costs, in other words, the entire amount of $ 117,000 should be allocated to the two main products.

Therefore, the amount of joint costs to be allocated to product B = $ 100,000 / $ ( 125,000 + 100,000) x $ 117,000 = $ 52,000.

3.

Joint cost to be allocated

Total joint cost = $117000

Less: Other income = $25000

Joint cost to be allocated = $92000

Joint cost allocated to product B

= Total cost to allocated/Total sales value * Sales value of B

= 92000/(125000+100000) *100000

= $40889

thank you