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Computing Joint CostsRelative Sales Value Method R.D. Manufacturing Inc.'s joint cost of producing 1,000 units of Product A, 500 units of Product B, and 500 units of Product C is $20,000. The unit sales values of the three products at the split-off point are Product A $20, Product B $200, and Product C $160. Ending inventories include 100 units of Product A, 200 units of Product B, and 300 units of Product C.

b. Assume that Product C can be sold for $200 a unit if it is processed after split-off at a cost of $25 a unit. Compute the amount of joint cost that would be included in the ending inventory valuation of the three products on the basis of their adjusted sales values. $

Adjusted Sales Basis
		Products
		A	B	C	Inventory
1.	Number of units
2.	Unit sale price
3.	Sales value, (1) x (2)
4.	Less costs after split-off
5.	Sales value at split-off, (3) - (4)
6.	Percent sales value
7.	Allocation of joint cost of $20,000
8.	Allocated joint cost per unit (7) (1)	$ 34.86	$ 11.27	$ 9.01
9.	Units in ending inventory	100	200	300
10.	Joint costs included in ending inventory valuation (8) x (9)	$ 305	$ 4,068	$ 4,068	$ 8,441