Quality Chicken grows and processes chickens. Each chicken is disassembled into five main parts. Information pertaining to production in July 2017 is as follows:

			Wholesale Selling Price per Pound
Parts	Pounds of Product		When Production is Complete
Breast	100		$0.55
Wings	20		0.20
Thighs	40		0.35
Bones	80		0.10
Feathers	10		0.05

Joint cost of production in July 2017 was $50.

A special shipment of 40 pounds of breasts and 15 pounds of wings has been destroyed in a fire. Quality Chicken's insurance policy provides reimbursement for the cost of the items destroyed. The insurance company permits Quality Chicken to use a joint-cost-allocation method. The splitoff point is assumed to be at the end of the production process.

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 QualityQuality Chicken use? Explain.

Requirement 1a. Compute the cost of the special shipment destroyed using the sales value at splitoff method.

Complete the table below to assist you. (Round the weighting to three decimal places and the allocated costs per pound to four decimal places. Round all other amounts to the nearest cent.)

	Breast	Wings	Thighs	Bones	Feathers	Total
Pounds of product	100	20	40	80	10
Wholesale selling price
per pound	$0.55	$0.20	$0.35	$0.10	$0.05
Sales value at splitoff
Weighting: Sales value
at splitoff
Joint costs allocated
Allocated costs
per pound