Parts	Pounds of Product	Wholesale Selling Price per Pound When Production is Complete
Breasts	200	$0.40
Wings	50	0.25
Thighs	100	0.45
Bones	140	0.05
Feathers	10	0.10

1.	Compute the cost of the special shipment destroyed using the following:
	a.	Sales value at splitoff method
	b.	Physical-measure method (pounds of finished product)
2.	What joint-cost-allocation method would you recommend AOne Chicken use? Explain

Joint cost of production in July 2020 was $100.

A special shipment of 100 pounds of breasts and 20 pounds of wings has been destroyed in a fire. AOne Chicken's insurance policy provides reimbursement for the cost of the items destroyed. The insurance company permits AOne Chicken to use a joint-cost-allocation method. The splitoff point is assumed to be at the end of the production process.